This report analyzes expenditure patterns that relate costs per full-time equivalent (FTE) student to faculty salaries and benefits, direct instructional support costs and indirect or overhead support costs in Washington postsecondary institutions. Also included is an analysis of overall student/faculty ratios, as well as average salaries and benefits for three categories of faculty (full-time, part-time and graduate assistants). The comparative analysis is exclusive of the four-year health science disciplines. Results are displayed by course level (upper/lower division) and institutional sector (university, four-year college, community college). Community college data are displayed by academic and vocational categories for both first and second year course levels. Tabular data included in this summary show that faculty and salary benefits per FTE student and total direct instructional cost per FTE student are lowest in the community colleges. Overall, total instructional and related costs per FTE student by course level and academic/vocational course are lowest in the community colleges. (Author/JDS)