In re the Claim of Bosnack

— Appeal from a decision of the Unemployment Insurance Appeal Board, filed September 8, 1983, which ruled that claimant was eligible to receive benefits effective January 4,1982.11 Claimant, who has a Master’s degree with 15 additional credits, worked for the employer as a full-time teacher from September, 1972 until she was excessed in June, 1978. *911Thereafter, until June, 1981, she worked as a regular substitute teacher replacing teachers on leave. Her final salary as a regular teacher was $21,651. She was offered a position on January 29,1982 as a building substitute teacher at the rate of…