{"pre_text": ["operating expenses : 2013 versus 2012 versus ( percent of net sales ) 2013 2012 2011 ."], "post_text": ["pension and postretirement expense decreased $ 97 million in 2013 compared to 2012 , compared to an increase of $ 95 million for 2012 compared to 2011 .", "2012 includes a $ 26 million charge related to the first-quarter 2012 voluntary early retirement incentive program ( discussed in note 10 ) .", "pension and postretirement expense is recorded in cost of sales ; selling , general and administrative expenses ( sg&a ) ; and research , development and related expenses ( r&d ) .", "refer to note 10 ( pension and postretirement plans ) for components of net periodic benefit cost and the assumptions used to determine net cost .", "cost of sales : cost of sales includes manufacturing , engineering and freight costs .", "cost of sales , measured as a percent of net sales , was 52.1 percent in 2013 , a decrease of 0.3 percentage points from 2012 .", "cost of sales as a percent of sales decreased due to the combination of selling price increases and raw material cost decreases , as selling prices rose 0.9 percent and raw material cost deflation was approximately 2 percent favorable year-on-year .", "in addition , lower pension and postretirement costs ( of which a portion impacts cost of sales ) , in addition to organic volume increases , decreased cost of sales as a percent of sales .", "these benefits were partially offset by the impact of 2012 acquisitions and lower factory utilization .", "cost of sales , measured as a percent of net sales , was 52.4 percent in 2012 , a decrease of 0.6 percentage points from 2011 .", "the net impact of selling price/raw material cost changes was the primary factor that decreased cost of sales as a percent of sales , as selling prices increased 1.4 percent and raw material costs decreased approximately 2 percent .", "this benefit was partially offset by higher pension and postretirement costs .", "selling , general and administrative expenses : selling , general and administrative expenses ( sg&a ) increased $ 282 million , or 4.6 percent , in 2013 when compared to 2012 .", "in 2013 , sg&a included strategic investments in business transformation , enabled by 3m 2019s global enterprise resource planning ( erp ) implementation , in addition to increases from acquired businesses that were largely not in 3m 2019s 2012 spending ( ceradyne , inc .", "and federal signal technologies ) , which were partially offset by lower pension and postretirement expense .", "sg&a , measured as a percent of sales , increased 0.3 percentage points to 20.7 percent in 2013 , compared to 20.4 percent in 2012 .", "sg&a decreased $ 68 million , or 1.1 percent , in 2012 when compared to 2011 .", "in addition to cost-control and other productivity efforts , 3m experienced some savings from its first-quarter 2012 voluntary early retirement incentive program and other restructuring actions .", "these benefits more than offset increases related to acquisitions , higher year-on-year pension and postretirement expense , and restructuring expenses .", "sg&a in 2012 included increases from acquired businesses which were not in 3m 2019s full-year 2011 base spending , primarily related to the 2011 acquisitions of winterthur technologie ag and the do-it-yourself and professional business of gpi group , in addition to sg&a spending related to the 2012 acquisitions of ceradyne , inc. , federal signal technologies group , and coderyte , inc .", "sg&a , measured as a percent of sales , was 20.4 percent in 2012 , a decrease of 0.4 percentage points when compared to 2011 .", "research , development and related expenses : research , development and related expenses ( r&d ) increased 4.9 percent in 2013 compared to 2012 and increased 4.1 percent in 2012 compared to 2011 , as 3m continued to support its key growth initiatives , including more r&d aimed at disruptive innovation .", "in 2013 , increases from acquired businesses that were largely not in 3m 2019s 2012 spending ( primarily ceradyne , inc .", "and federal signal technologies ) were partially offset by lower pension and postretirement expense .", "in 2012 , investments to support key growth initiatives , along with higher pension and postretirement expense , were partially ."], "table": [["( percent of net sales )", "2013", "2012", "2011", "2013 versus 2012", "2012 versus 2011"], ["cost of sales", "52.1% ( 52.1 % )", "52.4% ( 52.4 % )", "53.0% ( 53.0 % )", "( 0.3 ) % (  % )", "( 0.6 ) % (  % )"], ["selling general and administrative expenses", "20.7", "20.4", "20.8", "0.3", "-0.4 ( 0.4 )"], ["research development and related expenses", "5.6", "5.5", "5.3", "0.1", "0.2"], ["operating income", "21.6% ( 21.6 % )", "21.7% ( 21.7 % )", "20.9% ( 20.9 % )", "( 0.1 ) % (  % )", "0.8% ( 0.8 % )"]], "table_ori": [["(Percent of net sales)", "2013", "2012", "2011", "2013 Versus 2012", "2012 Versus 2011"], ["Cost of sales", "52.1%", "52.4%", "53.0%", "(0.3)%", "(0.6)%"], ["Selling, general and administrative expenses", "20.7", "20.4", "20.8", "0.3", "(0.4)"], ["Research, development and related expenses", "5.6", "5.5", "5.3", "0.1", "0.2"], ["Operating income", "21.6%", "21.7%", "20.9%", "(0.1)%", "0.8%"]]}

Question: in 2012 what was the percent of the voluntary early retirement incentive program to the increase in the pension and postretirement expense
Evidence:
text_1: pension and postretirement expense decreased $ 97 million in 2013 compared to 2012 , compared to an increase of $ 95 million for 2012 compared to 2011 .
text_2: 2012 includes a $ 26 million charge related to the first-quarter 2012 voluntary early retirement incentive program ( discussed in note 10 ) .
Program: divide(26, 95)
Answer:
str_answer: 27.4%
exe_answer: 0.27368