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) 1994 on course offerings, enrollments, and costs for Illinois public community colleges. Specifically, data are presented on: (1) comparison of FY 1994 net instructional unit cost (NIUC) with previous years; (2) comparison of FY 1994 NIUC, full instructional unit cost, and total institutional unit costs; (3) summary of FY 1994 NIUC by cost categories; (4) FY 1994 indirect instructional support unit cost; (5) FY 1994 NIUC in seven instructional categories; (6) FY 1994 expenditures by function, cost category, and instructional support areas; and (7) NIUC per credit hour. The report indicates that the FY 1995 state average NIUC was $136.09, representing an increase of $9.21 (7.3%) from FY 1993. Full instructional unit cost was $142.94, while total institutional unit cost was $155.58. Of the unit cost, $52.60 was direct salary cost, $8.93 was direct department cost, $1.66 was direct equipment cost, $55.95 was allocated indirect cost, $16.44 was operation and maintenance cost, and $.50 was building rental cost. The state average unit costs for support services were $12.19, academic administration and planning cost; $4.82, learning resource cost; $11.75, student services cost; $4.04, administrative data processing cost; $10.03, general administration cost; $.34, auxiliary services cost; and $12.78, general institutional cost. (KP)