FWIW, there's a fair amount of research on the cost of

...delivering an undergraduate education relative to tuition. From what I've seen, highly selective universities like Notre Dame typically spend slightly more per student on undergraduate education than what they charge in full freight tuition. And I seem to recall a statement from Notre Dame a few years back that its spending per student on undergraduate education was about 11% higher than full freight tuition.

Note that none of this has to do with what it SHOULD cost to deliver an undergraduate education, just was it actually DOES cost (i.e., it includes however much bloat one is inclined to believe exists).

All of which is to say that it doesn't strike me as ludicrous to suggest that Notre Dame spends $85K per player on non-football related expenses.