This study of educational costs reflects the undergraduate and graduate costs incurred by Washington State public institutions of higher education during the 1989-90 fiscal year. The study's examined cost factors and cost distribution ratios for each public higher education institution in the state in order to establish tuition and fee ratios. Data reports are presented from the following institutions: University of Washington; Washington State University; Central Washington University; Eastern Washington University; The Evergreen State College; Western Washington University; and Washington Community Colleges. The data from each school are displayed by discipline and level, along with information on direct and indirect costs per full-time student, enrollment data, and student/faculty ratios. Cost data include findings that the average instructional costs for undergraduate study were $5,675 per average annual full-time equivalent (AAFTE) student attending the research institutions; $5,402 per AAFTE attending comprehensive institutions; and $3,468 per AAFTE at community colleges. The average overall instructional costs per AAFTE, when factoring in the costs for graduate study, were $7,104 for research institutions and $5,656 for comprehensive schools. An appendix contains the Classification of Instruction Programs codes as published by the National Center for Education Statistics in 1981. (GLR)