As a part of Ohio's program review and evaluation of vocational education, the report is concerned with a study of the costs of operating vocational education programs throughout the State. A cost analysis system for secondary level vocational education instructional programs was developed in 1970 and has been restudied each succeeding year. The system provides: (1) an internal analysis of the cost of operating a vocational education program among the expenditure categories of administration, supervisor vocational area, principal/director school, vocational texts and supplies, vocational shop laboratory equipment, other expenditures, and operation and maintenance; and (2) a comparative analysis of the operating costs both by expenditure categories and by total costs among classes, taxonomies, kinds of school districts and program types in a management information system. A structured instrument was developed to collect instructional program costs data from local educational agencies. These summaries of expenditures for fiscal year 1974 are included in the report. The data generated are an important part of a management information system to help local agencies review vocational education program costs and to find ways of improving programs. Equipment depreciation tables, participating school districts, and cost manual sample pages are appended. (Author/MF)