• Cost of the LMS (Canvas)
• Training instructors on how to use Canvas, how to create effective online classes in general, and providing ongoing tech support for issues that instructors encounter
• Support for students who encounter Canvas issues.
• Cost of equipment to record lectures (especially in cases where classroom lectures are recorded, someone needs to install, maintain, and teach instructors to use the technology properly in those classrooms)

There are other costs that might apply for some classes and not others, but the above apply to basically all of them.

For in-person classes, hypothetically all most of them need is a classroom and seating, and the buildings are all a sunk cost regardless of if classes are online are not. Consequently, it is uniformly more expensive for ISU to offer a class online than offer it in person. This is true for basically all higher ed institutions that already have an in-person campus to start with.