Can't tell where all that tuition goes? A much larger chunk than one might expect flows into supplying undergraduates with bookshelves and pillows (yes, those pillows). Harvard spends a tremendous amount on the furniture its students trip over on the way through each other's walk-throughs. And although they replace the items only every 25 to 50 years, perhaps they still spend too much.

Bookshelf: $60 at Economy Hardware in Central Square

Bed Pillow: $7.99 for two at Bed, Bath and Beyond in Braintree

Twin mattress: $107 from 1-800-MATTRESS

Bed frame: $400 at Bed, Bath and Beyond

Finished desk: $29.99 at Economy Hardware

Padded office chair: $99.99 at Economy Hardware

Five-drawer dresser: $129 at Economy Hardware

Total: $833.97

Harvard's Total: $1500 to $1600, according to the staff of the freshman dorms