Used to determine grant rates for state financial support and as an accountability report to citizens, this unit cost report presents data for fiscal year (FY) 1996 on course offerings, enrollments, and costs for Illinois public community colleges. Specifically, data are presented on the following: (1) comparison of FY 1996 net instructional unit cost (NIUC) with previous years; (2) comparison of FY 1996 NIUC, full instructional unit cost, and total institutional unit costs; (3) summary of FY 1996 NIUC by cost categories; (4) FY 1996 indirect instructional support unit cost; (5) FY 1996 NIUC by seven instructional categories; (6) FY 1996 expenditures by function, cost category, and instructional support areas; and (7) NIUC by credit hour. The report indicates that the FY 1996 state average NIUC was $158.92, representing an increase of $11.24 (7.6%) from FY 1995. The full instructional unit cost was $166.70, while the total instructional unit cost was $180.91. For cost categories comprising instruction, the average unit cost for direct salaries was $59.19, compared to $11.21 for direct department costs, $2.29 for direct equipment costs, $65.79 allocated indirect costs, $19.85 for operation and maintenance costs, and $.58 for building rental costs. For support services, the average academic administration and planning cost was $11.04, compared to $8.60 for learning resources, $14.62 for student services, $5.08 for administrative data processing, $14.05 for general administration, $.52 for auxiliary services, and $11.89 for general institutional costs. (HAA)