We now come to the final issue as to whether we think the educational achievement level of students is related to how much the state spends on education. Based on our analysis, we can conclude that there is an effect on the relationship between achievement level and state expenditures, but the effect is quite minimal. The regression analysis and the Pearson's correlation tell us there is about 90% and that other factors affect these two variables. Let's look at our beautiful state of California. The state government spends $4,917 per student on education. This is significantly more than either the states of Tennessee or Alabama. Unfortunately, California's composite score is less than Alabama's by a 24-point difference and less than Tennessee by 38-points. New York is in the same predicament as California. They spend the most money per pupil yet their composite score at a mere 628 and is not nearly as noteworthy as Utah, fro example. Utah spends the least amount of money and produces a notably higher score of 650.