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.
Europe covers about 10,180,000 square kilometres (3,930,000 sq mi), or 2% of the Earth's surface (6.8% of land area). Politically, Europe is divided into about fifty sovereign states of which the Russian Federation is the largest and most populous, spanning 39% of the continent and comprising 15% of its population. Europe had a total population of about 740 million (about 11% of world population) as of 2015.