EDIT: Others have commented that this is just that the # of students taking courses vs. the # of students in the major. The phrase "program enrollment" meant something different to me. This would make the 800k profit make sense.

When I look at their actual numbers, his comments don't make sense: https://provost.wvu.edu/files/d/bf3ef02f-e90a-4e43-a316-d295...

They somehow have 18000+ credit hours to their department in a year, but only 61 enrolled students in fall 2022 which, means an average student enrolled was taking 310 credits? Or ~150ish if the 2022 credit hours is for both fall & spring?

What I think is happening, is that most universities allow you to meet your "foreign languages requirement" by showing your High School transcripts, and then you get those credits applied to your transcript. That means you actually make $0 from those credits. The later part of the spreadsheet clearly shows how impossible this is - they did not make $6.7M with 61 students' tuition. Clearly the tuition is just a dumb excel formula multiplying by the credits.

So either they're somehow the most expensive foreign language school in the world, with 1 instructor per 2 students...

Or they're a wildly expensive department that almost no one major's with, and their research grants don't cover their millions in losses to the university.