Sales and Service Revenues 2011—Newport News revenues remained stable at $3,766 million in 2011 compared to $3,775 million in 2010.
Lower revenues in Aircraft Carriers and Fleet Support were offset by higher revenues in Submarines.
The decrease in Aircraft Carriers revenues was primarily due to lower revenues on the CVN-71 USS Theodore Roosevelt RCOH, the CVN-65 USS Enterprise Extended Drydocking Selected Restricted Availability (“EDSRA”), and the Post Shakedown Availability (“PSA”) for CVN-77 USS George H. W.  Bush.
These decreases in Aircraft Carriers revenues were partially offset by higher revenues on CVN-78 Gerald R.  Ford, the advance construction contract for CVN-79 John F.  Kennedy, and the advance planning contract for CVN-72 USS Abraham Lincoln RCOH.
The decrease in Fleet Support revenues was primarily driven by lower activity in the San Diego fleet maintenance market.
The increase in Submarines revenues was primarily due to higher revenues on the construction of SSN-774 Virginia-class submarines.2010—Newport News revenues increased $241 million, or 7%, from 2009, primarily driven by $148 million higher sales in Aircraft Carriers and $108 million higher sales in Submarines.
The increase in Aircraft Carriers was primarily due to higher sales volume on CVN-78 Gerald R.  Ford and CVN-71 USS Theodore Roosevelt RCOH, partially offset by lower volume in 2010 on CVN-77 USS George H. W.  Bush and CVN-70 USS Carl Vinson RCOH, both of which were completed in the second quarter of 2009.
The increase in Submarines was primarily due to higher sales volume on the construction of SSN-774 Virginia-class submarines.
Segment Operating Income (Loss) 2011—Newport News operating income was $342 million compared to $355 million in 2010.
The decrease was primarily due to higher revenues on lower margin programs and risk retirement on the CVN-70 USS Carl Vinson and the CVN-77 USS George H. W.  Bush that occurred in 2010, partially offset by risk retirement on the SSN-774 Virginia-class submarine program in 2011.2010—Newport News operating income was $355 million compared with $313 million in 2009.
The increase was primarily due to the impact of the sales volume changes described above, improved operating performance on Aircraft Carriers, and higher earnings from our equity method investments, which totaled $19 million and $10 million in 2010 and 2009, respectively.
See Note 11: Business Arrangements in Item 8.
BACKLOG Total backlog at December 31, 2011, was approximately $16.3 billion.
Total backlog includes both funded backlog, firm orders for which funding is contractually obligated by the customer, and unfunded backlog, firm orders for which funding is not currently contractually obligated by the customer.
Backlog excludes unexercised contract options and unfunded Indefinite Delivery/Indefinite Quantity (“IDIQ”) orders.
For contracts having no stated contract values, backlog includes only the amounts committed by the customer.
The following table presents funded and unfunded backlog by segment at December 31, 2011 and 2010:
## Table 0 ##
Approximately 33% of the $16.3 billion total backlog at December 31, 2011, is expected to be converted into sales in 2012.
Total U. S.  Government orders comprised substantially all of the total backlog at the end of 2011.
Awards 2011—The value of new contract awards during the year ended December 31, 2011 was approximately $5.6 billion.
Significant new awards during this period included contracts for the construction of LPD-26 John P.  Murtha, DDG-113 John Finn and DDG-114 Ralph Johnson, continued engineering and construction of CVN-78 Gerald R.  Ford, advance
of exercise for stock options exercised or at period end for outstanding stock options, less the applicable exercise price.
The Company issued new shares to satisfy exercised stock options.
Compensation Expense The Company recorded $43 million, $34 million, and $44 million of expense related to stock awards for the years ended December 31, 2015, 2014, and 2013, respectively.
The Company recorded $17 million, $13 million, and $17 million as a tax benefit related to stock awards and stock options for the years ended December 31, 2015, 2014, and 2013, respectively.
The Company recognized tax benefits for the years ended December 31, 2015, 2014, and 2013, of $41 million, $53 million, and $32 million, respectively, from the issuance of stock in settlement of stock awards, and $4 million, $5 million, and $4 million for the years ended December 31, 2015, 2014, and 2013, respectively, from the exercise of stock options.
Unrecognized Compensation Expense As of December 31, 2015, the Company had less than $1 million of unrecognized compensation expense associated with RSRs granted in 2015 and 2014, which will be recognized over a weighted average period of 1.0 year, and $25 million of unrecognized expense associated with RPSRs granted in 2015, 2014, and 2013, which will be recognized over a weighted average period of 0.6 years.
As of December 31, 2015, the Company had no unrecognized compensation expense related to stock options.
Compensation expense for stock options was fully recognized as of December 31, 2013.20.
UNAUDITED SELECTED QUARTERLY DATA Unaudited quarterly financial results for the years ended December 31, 2015 and 2014, are set forth in the following tables:
## Table 1 ##
2015 - Product sales in 2015 decreased $47 million, or 1%, from 2014.
Product sales at our Ingalls segment decreased $115 million in 2015, primarily due to lower volumes in Amphibious Assault Ships and the Legend-class NSC program, partially offset by higher volumes in Surface Combatants.
Newport News product sales increased $68 million in 2015, as a result of higher volumes in Submarines and Energy, partially offset by lower volumes in Aircraft Carriers.
Service revenues in 2015 increased $110 million, or 9%, from 2014.
Service revenues at our Ingalls segment increased $17 million in 2015, as a result of higher volumes in Surface Combatants services.
Service revenues at our Newport News segment increased $96 million in 2015, primarily driven by higher volumes in Fleet Support services, partially offset by lower volumes in Energy services.
Service revenues at our Other segment decreased $3 million in 2015, primarily due to lower volumes in oil and gas services.2014 - Product sales in 2014 decreased $89 million, or 2%, from 2013.
Product sales at our Ingalls segment decreased $139 million in 2014, primarily due to lower volumes in Amphibious Assault Ships, partially offset by higher volumes in the Legend-class NSC program and Surface Combatants.
Newport News product sales increased $50 million in 2014, as a result of higher volumes in Submarines and Energy, partially offset by lower volumes in Aircraft Carriers.
Service revenues in 2014 increased $226 million, or 22%, from 2013.
Service revenues at our Ingalls segment decreased $15 million in 2014, as a result of lower volumes in Amphibious Assault Ships and Surface Combatants services.
Service revenues at our Newport News segment increased $104 million in 2014, primarily as a result of the acquisition of SN3, as well as higher volumes in Aircraft Carriers services, partially offset by lower volumes in Fleet Support services.
Service revenues at our Other segment were $137 million in 2014, primarily due to the acquisition of UPI.
Cost of Sales and Service Revenues Cost of product sales, cost of service revenues, income from operating investments, net, and general and administrative expenses were as follows:
## Table 2 ##
Cost of Product Sales 2015 - Cost of product sales in 2015 decreased $170 million, or 4%, compared to 2014.
Cost of product sales at our Ingalls segment decreased $225 million in 2015, primarily due to the settlement of the Aon litigation and the lower sales volumes described above.
Cost of product sales at our Newport News segment increased $55 million in 2015, primarily due to the higher sales volumes described above and year-to-year variances in contract mix.
Cost of product sales as a percentage of product sales declined from 78.6% in 2014 to 76.2% in 2015, primarily driven by the settlement of the Aon litigation, higher performance in Amphibious Assault Ships, and year-to-year variances in contract mix, partially offset by lower performance in Aircraft Carriers.2014 - Cost of product sales in 2014 decreased $206 million, or 4%, compared to 2013.
Cost of product sales at our Ingalls segment decreased $236 million in 2014, primarily due to performance improvement on the LPD-17 San Antonio-class program and the lower sales volumes described above.
Cost of product sales at our Newport News segment increased $30 million in 2014, primarily due to higher sales volumes described above and year-to-year

<table><tr><td> ($ in millions)</td><td colspan="3"> December 31, 2011</td><td colspan="3"> December 31, 2010</td></tr><tr><td></td><td> Funded</td><td> Unfunded</td><td> Total Backlog</td><td> Funded</td><td> Unfunded</td><td> Total Backlog</td></tr><tr><td>Ingalls</td><td>$5,454</td><td>$242</td><td>$5,696</td><td>$4,317</td><td>$581</td><td>$4,898</td></tr><tr><td>Newport News</td><td>5,387</td><td>5,185</td><td>10,572</td><td>5,248</td><td>7,191</td><td>12,439</td></tr><tr><td>Total</td><td>$10,841</td><td>$5,427</td><td>$16,268</td><td>$9,565</td><td>$7,772</td><td>$17,337</td></tr></table>
<table><tr><td></td><td>Year Ended December 31, 2015</td></tr><tr><td>($ in millions, except per share amounts)</td><td>1st Qtr</td><td>2nd Qtr<sup>-1</sup></td><td>3rd Qtr</td><td>4th Qtr<sup>-2</sup></td></tr><tr><td>Sales and service revenues</td><td>$1,570</td><td>$1,745</td><td>$1,800</td><td>$1,905</td></tr><tr><td>Operating income (loss)</td><td>156</td><td>269</td><td>200</td><td>144</td></tr><tr><td>Earnings (loss) before income taxes</td><td>133</td><td>244</td><td>175</td><td>80</td></tr><tr><td>Net earnings (loss)</td><td>87</td><td>156</td><td>111</td><td>50</td></tr><tr><td>Dividends declared per share</td><td>$0.40</td><td>$0.40</td><td>$0.40</td><td>$0.50</td></tr><tr><td>Basic earnings (loss) per share</td><td>$1.80</td><td>$3.22</td><td>$2.31</td><td>$1.07</td></tr><tr><td>Diluted earnings (loss) per share</td><td>$1.79</td><td>$3.20</td><td>$2.29</td><td>$1.06</td></tr></table>
<table><tr><td></td><td colspan="3">Year Ended December 31</td><td colspan="2">2015 over 2014</td><td colspan="2">2014 over 2013</td></tr><tr><td>($ in millions)</td><td>2015</td><td>2014</td><td>2013</td><td>Dollars</td><td>Percent</td><td>Dollars</td><td>Percent</td></tr><tr><td>Cost of product sales</td><td>$4,319</td><td>$4,489</td><td>$4,695</td><td>$-170</td><td>-4%</td><td>$-206</td><td>-4%</td></tr><tr><td>% of product sales</td><td>76.2%</td><td>78.6%</td><td>80.9%</td><td>—</td><td></td><td>—</td><td></td></tr><tr><td>Cost of service revenues</td><td>1,198</td><td>1,051</td><td>888</td><td>147</td><td>14%</td><td>163</td><td>18%</td></tr><tr><td>% of service revenues</td><td>88.4%</td><td>84.4%</td><td>87.1%</td><td>—</td><td></td><td>—</td><td></td></tr><tr><td>Income (loss) from operating investments, net</td><td>10</td><td>11</td><td>14</td><td>-1</td><td>-9%</td><td>-3</td><td>-21%</td></tr><tr><td>General and administrative expenses</td><td>669</td><td>726</td><td>739</td><td>-57</td><td>-8%</td><td>-13</td><td>-2%</td></tr><tr><td>% of total sales and service revenues</td><td>9.5%</td><td>10.4%</td><td>10.8%</td><td>—</td><td></td><td>—</td><td></td></tr><tr><td>Goodwill impairment</td><td>75</td><td>47</td><td>—</td><td>28</td><td>60%</td><td>47</td><td>—%</td></tr><tr><td>Cost of sales and service revenues</td><td>$6,251</td><td>$6,302</td><td>$6,308</td><td>$-51</td><td>-1%</td><td>$-6</td><td>—%</td></tr></table>

Question: between 2015 and 2013 what was the average compensation expense related to the issuing of the stock award in millions
Answer: 40.33333