‘10» In looking over the budget figures, the increase for the 91st fiscal year of $18,h09.00 in Salaries and Wages has come about as follows: Salary adjustments account for one-third of this amount. Two positions set up at the Voorhis Unit in the 90th fiscal year, but not filled. Position of one new account clerk set up to take care of property records. Set up one new position in agricultural instruction in San Luis Obispo. Set up one new position in related subjects instruction in San Luis Obispo. Set up one position in agricultural instruction at the Voorhis Unit. The per pupil cost for the past two years divided by the total enrollment shows that the cost is gradually decreasing with the added facilities. Per pupil cost 90th fiscal year (January 1, 1939), $218,179.00, divided by 675 students -- $323.23. Per pupil cost 91st fiscal year (January h, l9h0), $230,828.00, divided by 737 students —~ $313.20. Using the enrollment as of January h, l9h0 as a basis, and determining the equivalent full time registration by allowing one unit of registration for each 15 units of instruction for which students are registered, we find the following: Pupil cost per equivalent full time registration 9lst fiscal year, $230,828.00, divided by 866.5 -- $266.38. In submitting costs of operation of a plant such as the California Poly- technic, it must be considered that instruction on a vocational and technical basis must be on an individual basis. A student learns skills by doing. As a result, more equipment, housing, and personnel is required than in a traditional academic college. Instead of regimentation of large groups in large classes, which is possible in fields of history, social science and other cultural courses, students need to be instructed in small units. It is necessary for a student to participate in the experience of learning by doing in the shops, the school farm, and school grounds. Likewise, equipment is necessary of such make and condition as a student will have when he goes out on a job. In spite of this extra cost, when we consider that the cost of $313.20 for each student enrolled, or the equivalent cost of $266.38 based on the 15 units carried, we find that education is rendered to the