Selling , general and administrative ( SG & A ) expense for the fiscal 2009 third quarter was $ 32.9 million , or 11.0 % of sales , a decrease of $ 7.6 million , or almost 19 % , compared with last year 's third quarter . Foreign exchange reduced SG & A by $ 4.1 million , and the remainder of the decrease relates to a decline in equity compensation expense and other cost-reduction initiatives taken in North America and Europe over the past year , including headcount reductions , a reduction in the retiree health care coverage and changes in the employee health care programs . These reductions were partially offset by costs related to the consolidation of back-office operations for the Company 's shared service center in Europe .