A unit cost analysis for fiscal year (FY) 1979 was conducted by the Illinois Community College Board using mid-term enrollment data and uniform accounting information from each of the state's 51 community colleges. Unit costs for instructional areas were determined at three incremental levels: (1) net instructional cost (NIC), which includes direct salary, departmental, equipment, support services, operations, and building rental costs; (2) full instructional cost (FIC), which includes NIC plus miscellaneous costs, such as building remodeling and depreciation; and (3) total instructional cost (TIC), which is the FIC plus costs for organized research and public services. Major findings indicate that the state average costs per semester credit hour of instruction were $62.45 for NIC, $67.73 for FIC, and $71.26 for TIC. The net instructional costs per student semester hour by instructional category were $66.04 for general academic and baccalaureate, $60.94 for business and public service technology, $74.31 for technical education, $91.16 for health technologies, $49.74 for developmental education, $40.50 for adult basic education, and $45.38 for general studies. The state average cost per semester credit hour for educational support services was $20.80. The study report includes data tables illustrating statewide unit costs and costs by program area. (JP)