The Unit Cost Study is an annual project involving the direct participation of all public community colleges in Illinois. Each college provides basic data on course offerings, enrollments, and costs in each instructional area to the Illinois Community College Board, which checks the data for consistency with apportionment claims and financial audits, then compiles the reports via a computer program. The effective implementation of the Uniform Accounting Manual by the colleges establishes reasonable continuity between classifications. The community colleges furnish data on midterm enrollments, course credits in semester hours, direct costs for instruction, and other departmental costs. Indirect costs are reported in total dollar amounts which are allocated to each instructional area on the basis of the proportion of course credit hours generated in the given area to the total credit hours generated by the college. The bulk of this report is made up of reorganizations of the data to show various interrelationships. The study is designed to provide information necessary to planning, evaluation, and management. In addition, the study is an accountability report to the citizens of Illinois and to the citizens of each community college district. (Author/NHM)