The costs of directing additional instructional resources to lower-division instruction is assessed. "Frontloading," or directing additional resources toward lower-division students, was recommended by a national study group because first- and second-year students are frequently taught by junior instructors in large classes in which they tend to be passive participants in the educational process. The cost of frontloading is estimated in terms of additional institutional expenditures for instruction. Attention is directed to: various dimensions of the costing question, reasons why instructional costs tend to be lower at the lower-division level, and data illustrating the extent to which these costs differ by level of instruction at various types of institutions. Two models for making cost estimates are also examined. The first cost estimation model focuses on total direct expenditures for instruction, which are allocated by level of instruction, based on enrollments and on cost-ratios comparing costs per student for the lower, upper, and graduate divisions. The second model focuses on the costs of acquiring the additional faculty needed to provide lower-division students with a learning environment similar to that provided to upper-division students. Steps in calculating costs for frontloading are identified, along with a set of simultaneous mathematical equations. (SW)