10.2190/N15K-L93F-9TH9-WYFM N15KL93F9TH9WYFM 0 AN ANALYSIS OF FRINGE BENEFIT LEVELS AMONG TEACHER BARGAINING UNITS IN INDIANA 20020509 20020509 20020509 20020509 http://baywood.metapress.com/link.asp?target=contribution&id=N15KL93F9TH9WYFM 2 MARIAN M. EXTEJT AND JOHN I. EXTEJT The primary purpose for this research was to develop and test a model that explains interbargaining unit differences in fringe benefit levels. Empirical testing of the model showed that 82 percent of the variance in benefit level in a sample of Indiana school corporations could be accounted for by variation in the level of five variables: ability to pay, size, average teacher age, percentage of male teachers, and the pupil/teacher ratio. Only the latter three variables were statistically significant, suggesting that fringe benefit levels are related to demographic and work-related factors rather than funding availability.