Cost of education versus tuition

Do “instructional” costs include faculty salaries, or only direct instructional costs such as the salaries of TAs who do the bulk of the teaching? UC campuses are moving toward online instruction to accommodate growing student population and deal with the shortage of space in classrooms. So students will be spending even more time staring at a screen while the faculty continue to collect their salaries. I wonder if the amount spent on instructional and academic support is really the best measure of quality.