Drawing from data submitted by the Wisconsin Vocational, Technical and Adult Education (VTAE) districts on their 1989-90 actual cost allocation schedules, this report provides information on district and statewide program and unit costs. First, introductory material provides a statewide summary by aid category of the actual unit costs and ratios for headcount enrollments and full-time equivalent (FTE) indicating that the total unduplicated headcount for the district was 447,819 students and that the cost per headcount student was $855. FTE figures indicate an enrollment of 60,183 students at a cost of $6,362 per student. Total operational costs for the district are cited at $382,803,400. The bulk of the report contains data tables, focusing on: (1) district operational costs and total budget; (2) district total expenditures and revenues; (3) district staff costs; (4) district materials fees and FTE student enrollments; (5) statewide costs and FTE enrollment by district; (6) statewide costs per FTE by aid category; (7) costs per FTE by district for college parallel, associate degree, vocational programs, vocational/adult programs, cooperative services, and district services; (8) FTE students and cost by district for agriculture, business, graphics, home economics, industrial, service and health, technical, television, and general education; (9) FTE enrollment and operational cost percentages; (10) cost ratios per FTE student; and (11) FTE student enrollment percentages. (JMC)