<p>one such study on public universities and colleges by Higher Education Coordinating Board on HECB 2001-02 Education Cost Study, Higher Education Expenditures for Instruction, State Support Plus Tuition Collections, seems to confirm the higher instructional cost at graduate level. Total instructional cost is calculated using both direct and indirect costs. Direct costs include salaries and benefits of instructional faculty and staff, supplies and equipment used for instruction. Indirect costs include admissions, registration, and student services not financed by student services and activities fees as well as proportional share of libraries, administration and facilities/maintenance.</p>
<p>there’re many details involved that this post cannot cover. you may check detailed information on <a href=“http://www.hecb.wa.gov/Docs/leg/ECS3-26-2003.pdf[/url]”>www.hecb.wa.gov/Docs/leg/ECS3-26-2003.pdf</a> for accuracy.</p>