I am putting together an income statement for a mock university course proposal. Which expenses listed would be categorized as Cost of Goods Sold (cost of revenue in this case)? It's a little confusing with an academic course.

Financial Impact Statement 2021 2022 Projected Enrollment: Student Head-Count Tuition Equivalent (from student or sponsor) Other Income (misc. fees) Total Income: 26 57,670.00 4,393.00 $62,063.00 26 59,980.00 4,393.00 $64,373.00 Personnell Costs: Instructional (Adjunct) Non-Instructional (Font Desk) Gross Instructional Profit: (6,000.00) (120.00) $55,943.00 (6,084.00) (120.00) $58,169.00 Instructional Costs: Building/Space Rennovation Saturday Room Fee Additonal Library Resources Additional Technology/Equipment Fees Scholarships/Grants Other (Supplies, Waived Tuition, Travel) Total Instructional Costs: Annual P/(L): 0.00 (500.00) (117.00) (390.00) (27,170.00) (8,522.00) (36,699.00) $19,244.00 0.00 (500.00) (117.00) (390.00) (27,170.00) (8,823.00) (37,000.00) $21,169.00