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Dear colleagues, I've been on the Net for about 30 minutes with this question and can't find the answer. The financial director at my school asked me to find out what the formula is for determining the cost of education per student. In other words, what costs are figured in; salaries, building expenses, books, etc., what? The challenge is to be able to find it on the Net. Does it exist? Anyone know the answer? Please help me impress this man who is proud of the fact that he worked for IBM and never learned to use a computer! TIA! Robin Tanis, Media Specialist St. Pius X Catholic High School 2674 Johnson Rd. NE Atlanta GA 30345 404-636-3023 Fax: 404-633-8387 rtanis@atl.mindspring.com LM_NET Archivist "Nothing great was ever achieved without enthusiasm" --Emerson