Page 13 REPORT ON ENROLLMENTS AND COSTS SUMMER SESSION 1940 In the following tables the student and credit hour enrollment in each course offered during the summer session is shown. Costs are figured on the basis of the actual number of hours of work for which @ record is made in the Registrar's Office. By agreement of the National Association of Summer School Directors withdrawals from courses are not included in total costs because the rogistrars gencr- ally mako no permanent record of summer or short term withdrawals. This practice is followed only to secure a uniform basis for comput- ing costs reported to the Association. Following the plan started three years ago tho number of hours of incompleted work, failuros and withdrawals.is not listed in detail for each coursc. The figures are available for these items and can be furnished if desired. A summary of the totals for cach doportment is shown in tabular form on pago 24 of this report. The number of hours of withdrawal shown there for any department may be added to the total of hours in tho last column of the corresponding dopartmcn- tal summary to show the full number of hours of registration in the department. Thore is a considerable amount of incomplete work but this consists mainly of unfinished problems, research or theses. The amount of failure in summer session classes is now relatively small. To further simplify the report, the division of enrollment into junior colloge, senior college, and graduate hours is omitted. This division seems to have becn of littlo valuc to the committee and takes considerable extra work and space. The figures aro tabulated and can be furnished if desired. A summary by departments is shown on page 25. This table also shows the summary of credit hours gained and credit hour costs in each department. This information may be of value in the consideration of next year's program. The costs shown include the salaries of instructors and labora- tory assistants but do not include overhead or maintenance items. There is so much diversity of practice in handling overhead chargos that our National Association of Summer School Directors has not found it possible to include them in reporting costs for comparison. Throughout the association the cost figure for each department is ob- taincd by dividing tho total number of hours of ercdit into the total sun paid for instructional salarios and laboratory assistance in that department.