The actual and planned data for Underwater University for the Fall term were as follows: Actual Enrollment EXCEL TEMPLATE Tuition per credit hour Credit hours Registration, records, and marketing cost per enrolled student Instructional costs per credit hour Depreciation on classrooms and equipment 4,500 $120 60,450 $275 $64 Planned 4,125 $135 43,200 $275 $60 $825,600 $825,600 Registration, records, and marketing costs vary by the number of enrolled students, while instruc-tional costs vary by the number of credit hours.

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