Used to determine grant rates for state financial support and as an accountability report to citizens, this unit cost report presents data for fiscal year (FY) 1992 on course offerings, enrollments and costs for Illinois public community colleges. Specifically, data are presented on midterm enrollments in student semester credit hours; costs for direct instructional salaries; direct departmental costs, such as contractual services, supplies, travel, and equipment; direct instructional equipment costs; and indirect costs in total dollar amounts. Highlighted findings include the following: (1) the average net instructional unit cost in the community colleges was $123.44, an increase of $1.70 from FY 1991; (2) the average full instructional unit cost was $129.24; (3) state average instructional costs per unit included direct salary costs of $47.83, direct department costs of $8.81, and direct equipment costs of $1.32; (4) state average support services costs per unit included academic administration and planning costs of $10.32, learning resources costs of $4.58, and student services costs of $11.52; (5) state average unit costs were $125.85 for Baccalaureate and General Academic programs, $134.11 for Business Occupational programs, and $99.67 for General Studies programs; and (6) public service expenditures decreased $1.9 million in FY 1992. Unit cost totals from FY 1986 through FY 1992, and comparative data for the different campuses in the Illinois system are provided. (PAA)