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.
Population of Ireland 2014. As of 1 January 2015, the population of Ireland was estimated to be 4 776 882 people. This is an increase of 1.36 % (64 187 people) compared to population of 4 712 695 the year before. In 2014 the natural increase was positive, as the number of births exceeded the number of deaths by 45 996.