EXHIBIT II - K


                                               STATISTICAL COST ANALYSIS REPORT
                                                  Group A and Group B Housing
                                                     Quarter Ending_________

                                            Residence
                                            Hall Total     Unit I       Unit II    Apartment   Unit     Unit
                                            R.S.  S.S.   R.S.  S.S.   R.S.  S.S.    Total       I        II
HOUSEHOLD (Cost/100  occupant  Days)
  Administration
  Housekeeping
  Linen   Service                                   R.S. = Regular Session
  Telephone Service                                 S.S. = Summer Session
  Repairs &  Maintenance  -  Ordinary
  Utilities
  Miscellaneous                            ___________   ___________   __________  __________ _______  __________
       Total Cost/100 Occupant Days        ____(1)____   ___________   __________  __________ _______  __________
       Average Daily Occupancy             ____(2)____   ___________   __________  __________ _______  __________
       %   Occupancy                       ____(3)____   ___________   __________  __________ _______  __________
       Total Occupant Capacity             ___________   ___________   __________  __________ _______  __________
       Number of Operating Days            ___________   ___________   __________  __________ _______  __________
FOOD SERVICE Cost/100 Meals)
  Raw Food
  Food  Preparation, Serving  &  Clean-up
  Utilities                                ___________   ___________   __________  __________ _______  __________
    Sub Total
  Administration
  Repairs &  Maintenance  -  Ordinary
  Miscellaneous                            ___________   ___________   __________  __________ _______  __________
 
    Total Cost/100 Meals                   ___________   ___________   __________  __________ _______  __________
    Total Meals served                     ____(4)____   ___________   __________  __________ _______  __________
    % of Potential Meals                   ____(5)____   ___________   __________  __________ _______  __________
STUDENT  PROGRAM
  (Cost/100 Student Days)                  ____(6)____   ___________   __________  __________ _______  __________
GENERAL EXPENSES (Cost/100 Occupant
   Days)
   Administration Recharges
   Grounds Maintenance
   (Other Direct)                          ____________   __________   __________  __________ _______  __________

         TOTAL                             ____________   __________   __________  __________ _______  __________

                  Notes (1) thru (6) are explained on next page.
             
             Explanation of Notes - Statistical Cost Development
                           (Exhibit II - K)

General - At the end of the fiscal year an additional statement should
          be prepared covering the entire year's operations to arrive
          at per occupant costs.

          All cost figures would come directly from the financial
          statements. Conferences and Catering are excluded from
          these statistical reports.

Computations -
     (1)  Occupant Days include all persons residing in the residence
          hall; i.e., Students and Head and Assistant Residents.
          Guest occupancy is excluded on the basis of materiality.

          Formula:  Cost for the Quarter x 100 = Cost/100 Occupant Days
                    Occupant Days

          An occupant day is defined as one student or "resident" living 
          in the hall for one day.

     (2)  Average daily occupancy is defined as the total occupant days
          divided by the number of operating days in the quarter.

     (3)  Percent occupancy is defined as average daily occupancy,
          (2)above, divided by the total number of available occupant
          spaces.

     (4)  Total meals served is defined as all meals except free
          employee meals; i.e., meals covered by student board, board
          only contracts, head and assistant resident perquisites, and
          guest (cash) meals.

          Free employee meals are defined as those given to an employee
          as part of a contract or agreement. Meals paid for by an
          employee would be included in the meal count under guest
          meals above.

     (5)  Percent of potential meals is defined as total meals served,
          (4)above, divided by the number of meals that would have been
          served if all "occupants" (students and "residents") had eaten
          all the meals they were entitled to.

     (6)  Formula:

          Student Program Cost for the Quarter x 100 = Cost/100  Student
          Student Occupant Days Only Days

Retention Period:  See Records Disposition Schedule         Revised 2/1/76