To determine vocational program costs at the secondary and post-secondary levels so as to assist state and local administrators in obtaining financial support, three high school districts and one community college district from each of seven states were surveyed. Items for which data were collected included: (1) direct expenditures of vocational programs, (2) total district expenditures, (3) master class schedule for each school in the district, (4) floor area of classrooms used for instruction, and (5) the number of full-time equivalent teachers for services and programs in the district. An analysis of the findings revealed that: (1) Appropriate proration of indirect costs for general support, and plant operation and maintenance is critical in determining the precise total cost of an instructional service, (2) High school districts place less emphasis on instructional equipment replacement than do community college districts, (3) Categorical support of vocational programs should be continued, (4) Strong consideration should be given to additional financing for industrial arts services, and (5) More efficient program-weighting factors are needed because they are neither sufficiently sensitive to local needs nor precise enough to be used in a state vocational fund's allocation system. Recommendations are included as are tables, sample instruments, and worksheets. (Author/SN)