vertex pharmaceuticals incorporated notes to consolidated financial statements ( continued ) i .
altus investment ( continued ) of the offering , held 450000 shares of redeemable preferred stock , which are not convertible into common stock and which are redeemable for $ 10.00 per share plus annual dividends of $ 0.50 per share , which have been accruing since the redeemable preferred stock was issued in 1999 , at vertex 2019s option on or after december 31 , 2010 , or by altus at any time .
the company was restricted from trading altus securities for a period of six months following the initial public offering .
when the altus securities trading restrictions expired , the company sold the 817749 shares of altus common stock for approximately $ 11.7 million , resulting in a realized gain of approximately $ 7.7 million in august 2006 .
additionally when the restrictions expired , the company began accounting for the altus warrants as derivative instruments under the financial accounting standards board statement no .
fas 133 , 201caccounting for derivative instruments and hedging activities 201d ( 201cfas 133 201d ) .
in accordance with fas 133 , in the third quarter of 2006 , the company recorded the altus warrants on its consolidated balance sheet at a fair market value of $ 19.1 million and recorded an unrealized gain on the fair market value of the altus warrants of $ 4.3 million .
in the fourth quarter of 2006 the company sold the altus warrants for approximately $ 18.3 million , resulting in a realized loss of $ 0.7 million .
as a result of the company 2019s sales of altus common stock and altus warrrants in 2006 , the company recorded a realized gain on a sale of investment of $ 11.2 million .
in accordance with the company 2019s policy , as outlined in note b , 201caccounting policies , 201d the company assessed its investment in altus , which it accounts for using the cost method , and determined that there had not been any adjustments to the fair values of that investment that would require the company to write down the investment basis of the asset , in 2005 and 2006 .
the company 2019s cost basis carrying value in its outstanding equity and warrants of altus was $ 18.9 million at december 31 , 2005 .
j .
accrued expenses and other current liabilities accrued expenses and other current liabilities consist of the following at december 31 ( in thousands ) : k .
commitments the company leases its facilities and certain equipment under non-cancelable operating leases .
the company 2019s leases have terms through april 2018 .
the term of the kendall square lease began january 1 , 2003 and lease payments commenced in may 2003 .
the company had an obligation under the kendall square lease , staged through 2006 , to build-out the space into finished laboratory and office space .
this lease will expire in 2018 , and the company has the option to extend the term for two consecutive terms of ten years each , ultimately expiring in 2038 .
the company occupies and uses for its operations approximately 120000 square feet of the kendall square facility .
the company has sublease arrangements in place for the remaining rentable square footage of the kendall square facility , with initial terms that expires in april 2011 and august 2012 .
see note e , 201crestructuring 201d for further information. .

2006
2005
research and development contract costs
$ 57761
$ 20098
payroll and benefits
25115
15832
professional fees
3848
4816
other
4635
1315
total
$ 91359
$ 42061

research and development contract costs $ 57761 $ 20098 payroll and benefits 25115 15832 professional fees 3848 4816 4635 1315 $ 91359 $ 42061 .

Question: what was the average price per share , in dollars , of the stock the company sold in august 2006?
Answer: 14.3

Question: what is the percent change in research and development contract costs between 2005 and 2006?
Answer: 187%