Please note - Even though you can build a Music Department at Level 8, the Music Department upgrade to Music School is locked until Level 9. It seems to be the only building that cannot be upgraded immediately after purchase.

Department____Size____Cost_____$/Spirit
Journalism_____15____$1,800____$120.00
Art____________15____$1,500____$100.00
Math___________15____$3,000____$200.00
Physical_Ed____10____$1,200____$120.00
Education______40____$4,500____$112.50
Music__________75____$6,000____$80.00
Science________20____$2,250____$112.50
Theater_______150____$3,750____$25.00
Engineering___210____$5,250____$25.00
Dance__________80____$7,500____$93.75
Geology_______105____$9,000____$85.71
Architecture___60____$6,750____$112.50
Business______125____$10,500___$84.00
Law___________150____$12,750___$85.00
Medical_______175____$15,000___$85.71

School________Size____Cost_____$/Spirit
Journalism_____65____$7,200____$138.46
Art____________55____$6,000____$136.36
Math__________125____$12,000___$120.00
Physical_Ed____60____$4.800____$100.00
Education_____180____$18,000___$125.00
Music_________255____$24,000___$117.65
Science________85____$9,000____$132.35
Theater_______320____$15,000___$58.59
Engineering___270____$21,000___$97.22
Dance_________350____$30,000___$107.14
Geology_______425____$36,000___$105.88
Architecture__300____$27,000___$112.50
Business______525____$42,000___$100.00
Law___________750____$51,000___$85.00
Medical_______750____$60,000___$100.00

Center_______Size_____Cost_____$/Spirit
Journalism____210____$21,600___$145.71
Art___________180____$18,000___$141.67
Math__________350____$36,000___$145.71
Physical_Ed___125____$14,400___$163.20
Education_____625____$54,000___$122.40
Music_________825____$72,000___$123.64
Science_______260____$27,000___$147.12
Theater_______150____$45,000___$127.50
Engineering___500____$63,000___$126.60
Dance_________705____$90,000___$113.84
Geology______1120____$108,000__$122.40
Architecture__900____$81,000___$127.50
Business_____1660____$126,000__$107.53
Law__________2150____$153,000__$100.81
Medical______2600____$180,000__$98.08

Academy______Size____Cost________Total_____$/Spirit
Journalism____525____$54,000___($84,600)___$161.14
Art___________450____$45,000___($70,500)___$156.67
Math__________950____$90,000___($96,000)___$148.42
Physical_Ed___300____$36,000___($56,400)___$188.00
Education____1550____$135,000__($211,500)__$136.45
Music________2250____$180,000__($282,000)__$125.33
Science_______705____$67,500___($105,750)__$150.00
Theater______1250____$112,500__($176,250)__$141.00
Engineering__1800____$157,500__($246,750)__$137.08
Dance________3000____$225,000__($352,500)__$117.50
Geology______3750____$270,000__($423,000)__$112.80
Architecture_2600____$202,500__($317,250)__$122.02
Business_____4375____$315,000__($493,500)__$112.80
Law__________5500____$382,500__($599,250)__$108.95
Medical______8000____$450,000__($705,000)__$88.13