Which way do you want me to divide that??
16%/4= 4%
9/221=4%
yeap must be 20% hey aj... These are you figures dude... QF themselves agree 4% is a high average on there costs.
Using your awesome math how about you work out the average for say - management - Hr - accounting - I'm sure I could skew a few of those for you. Your arguement is nonexistant!!