Inspired by a white paper produced by the Delta Project on Postsecondary Education Costs, Productivity, and Accountability, this study uses different measures of calculating the cost of a college degree at an upstate community college in New York. Departmental cost per credit hour, direct instructional costs, and full costs are all explained. A transcript analysis of the 2008-2009 graduates highlights excess credit hours taken and cross-subsidies necessary within degree programs to produce these graduates.
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