The Department of Early Learning (DEL) oversees the Cost of Quality project as a part of DEL's obligation to create an effective and continuous early learning system for children and families in Washington state. DEL designed Phase II with a mission to understand the costs of operating a child care center and the related costs associated with Early Achievers. As Washington's Quality Rating and Improvement System, Early Achievers offers support to early learning professionals to continuously improve their programs. It also provides quality ratings, on a scale of 1 to 5, to communicate quality to parents. Researchers achieved a 70 percent response rate on a web survey sent to a sample of approximately 400 childcare centers. Researchers report the major findings below. (author abstract)