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The learning centers are nuts. The one my son went to started at $2600/month three years ago. It's more now, of course. Each teacher was responsible for up to four infants. Over $10k per month per teacher. Guess how much they made? The senior teacher made $25/hr and the junior one made $20/hr (barely above minimum). So $3900/month went to the infant teachers. One year olds got a cost break down to $2400/month and each teacher could watch five. There is no reason for a teacher to go there instead of just doing nannying where two kids would make them $35-40/hr.
Insurance, licensing, physical building and maintenance, FICA, health insurance, PTO, additional coverage for workers who are constantly sick from kids being sick, administrative assistant, building security, accounting, attorneys, and so on.
I understand that labor costs are not the only costs. But over $10k per teacher is the low end and also numbers from three years ago. When we left a year ago, his tuition was $2300 after a 10% discount from my work. That was a classroom with 6 kids per teacher so likely over $14k revenue per teacher per month who still averages $3600/month. They did not do a great job with extra teachers since I recall him having to stay home a dozen times because of a lack of teachers. They were not even close to the most expensive. Bright Horizons charged about $3200 per infant three years ago. They definitely make healthy profit while paying their teachers very little in a high cost of living city.