Usually it is divided in two sections: the selling expenses and the administrative expenses. Both selling expenses and administrative expense may be fixed or variable (see cost behaviour). For example sales commission and freight cost on sales are variable selling expenses where as sales salaries are fixed selling expenses.
Population of Europe 2016 Based on the population growth between 2014 and 2015 and the population of Europe in 2015, the population of Europe in 2016 is estimated to be about 741.2 million people, which is the third most populous continent behind Asia and Africa.
The largest city in Europe is the Russian city of Moscow, or Moskva, with a population of 8,297,000 as of 2014. If Turkey, which bridges Europe and Asia, is counted as part of Europe, then the largest city becomes Istanbul, which has a population of more than 12 million. Keep Learning.