(in millions)
Total Restructuring program range
Total Restructuring program range
Less Cumulative Spend to Date
Remaining Restructuring Spend(2)
Low
High
Low
High
Costs of reduction in headcount as a result of reorganization
$ 355
$ 370
$ (325)
$ 30
$ 45
Other expenses associated with the Program
230
245
(196)
34
49
Total expense
585
615
(521)
64
94
Capital expenditures
255
270
(239)
16
31
Total estimated cash cost(1)
$ 840
$ 885
$ (760)
$ 80
$ 125

text: Note 12 Restructuring Activities
text: For the year ended December 31, 2019, the Company incurred $41.9 million of restructuring charges and $60.3 million of other related costs for our restructuring program. These charges were primarily a result of restructuring and associated costs in connection with the Company’s Reinvent SEE strategy.
text: Our restructuring program (“Program”) is defined as the initiatives associated with our Reinvent SEE strategy in addition to the conclusion of our previously existing restructuring programs at the time of Reinvent SEE's approval. Reinvent SEE is a three-year program approved by the Board of Directors in December 2018. The expected spend in the previously existing program at the time of Reinvent SEE's approval was primarily related to elimination of stranded costs following the sale of Diversey. The Company expects restructuring activities to be completed by the end of 2021.
text: The Board of Directors has approved cumulative restructuring spend of $840 to $885 million for the Program. Restructuring spend is estimated to be incurred as follows:
text: (1) Total estimated cash cost excludes the impact of proceeds expected from the sale of property and equipment and foreign currency impact.
text: (2) Remaining restructuring spend primarily consists of restructuring costs associated with the Company’s Reinvent SEE strategy.
text: Additionally, the Company anticipates approximately $6.0 million restructuring spend related to recent acquisitions, of which $2.3 million was incurred as of December 31, 2019. The Company expects the remainder of the anticipated spend to be incurred in 2020. See Note 5, "Discontinued Operations, Divestitures and Acquisitions," to the Notes to Consolidated Financial Statements for additional information related to our acquisitions.

Questions:
question: How much restructuring charges and other related costs for the restructuring program was incurred for the year ended December 31, 2019 respectively?
answer: $41.9 million
$60.3 million
question: What is the High Total estimated cash cost of Total Restructuring program range?
answer: $ 885
scale: million
question: Who approved the restructuring spend of $840 to $885 million? 
answer: The Board of Directors
question: Excluding the restructuring spend related to recent acquisitions, what is the low Total estimated cash cost?
answer: 837.7
derivation: 840-2.3
scale: million
question: What is the Total expense expressed as a percentage of Total estimated cash cost for the low estimate?
answer: 69.64
derivation: 585/840
scale: percent
question: For High Total Restructuring program range, what is the Total Capital expenditure expressed as a percentage of total estimated cash cost?
answer: 30.51
derivation: 270/885
scale: percent