As part of a continuing series of studies conducted at Delaware County Community College since 1974, this Information Exchange Procedures study presents direct and full costs per full-time equivalent (FTE) enrollment in broad instructional areas, unit costs per credit hour by discipline and by program, program full costs per student credit hour, as well as comparisons of direct costs for instructional, administrative, and support areas for 1974/75-1976/77. Study results indicated occupational programs had significantly higher direct and full costs per FTE; disciplines with the lowest average section size, such as French, Spanish, and respiratory therapy generally had higher direct costs per credit hour; and more accurate allocation of full costs produced significantly lower full costs per credit hour for fire science technology, liberal arts, and engineering and higher costs for clerical studies, nursing, and respiratory therapy. Significant increases in direct costs for occupational and general programs could have resulted from allocating student wages and capital costs, itemized separately in 1974/75 and 1975/76, to other categories in 1976/77. Total regular instruction direct cost per credit hour increased from 18.51 in 1975/76 to 22.42 in 1976/77. (Author/TR)