the goldman sachs group , inc . and subsidiaries management 2019s discussion and analysis operating expenses our operating expenses are primarily influenced by compensation , headcount and levels of business activity . compensation and benefits includes salaries , discretionary compensation , amortization of equity awards and other items such as benefits . discretionary compensation is significantly impacted by , among other factors , the level of net revenues , overall financial performance , prevailing labor markets , business mix , the structure of our share- based compensation programs and the external environment . in addition , see 201cuse of estimates 201d for additional information about expenses that may arise from litigation and regulatory proceedings . the table below presents our operating expenses and total staff ( which includes employees , consultants and temporary staff ) . .

year ended december 2015: compensation and benefits: 12678
brokerage clearing exchange anddistribution fees: 2576
market development: 557
communications and technology: 806
depreciation and amortization: 991
occupancy: 772
professional fees: 963
insurance reserves1: 2014
other expenses2: 5699
total non-compensation expenses: 12364
total operating expenses: 25042
total staff at period-end: 36800
year ended december 2014: compensation and benefits: 12691
brokerage clearing exchange anddistribution fees: 2501
market development: 549
communications and technology: 779
depreciation and amortization: 1337
occupancy: 827
professional fees: 902
insurance reserves1: 2014
other expenses2: 2585
total non-compensation expenses: 9480
total operating expenses: 22171
total staff at period-end: 34000
year ended december 2013: compensation and benefits: 12613
brokerage clearing exchange anddistribution fees: 2341
market development: 541
communications and technology: 776
depreciation and amortization: 1322
occupancy: 839
professional fees: 930
insurance reserves1: 176
other expenses2: 2931
total non-compensation expenses: 9856
total operating expenses: 22469
total staff at period-end: 32900

1 . consists of changes in reserves related to our americas reinsurance business , including interest credited to policyholder account balances , and expenses related to property catastrophe reinsurance claims . in april 2013 , we completed the sale of a majority stake in our americas reinsurance business and no longer consolidate this business . 2 . includes provisions of $ 3.37 billion recorded during 2015 for the agreement in principle with the rmbs working group . see note 27 to the consolidated financial statements for further information about this agreement in principle . 2015 versus 2014 . operating expenses on the consolidated statements of earnings were $ 25.04 billion for 2015 , 13% ( 13 % ) higher than 2014 . compensation and benefits expenses on the consolidated statements of earnings were $ 12.68 billion for 2015 , essentially unchanged compared with 2014 . the ratio of compensation and benefits to net revenues for 2015 was 37.5% ( 37.5 % ) compared with 36.8% ( 36.8 % ) for 2014 . total staff increased 8% ( 8 % ) during 2015 , primarily due to activity levels in certain businesses and continued investment in regulatory compliance . non-compensation expenses on the consolidated statements of earnings were $ 12.36 billion for 2015 , 30% ( 30 % ) higher than 2014 , due to significantly higher net provisions for mortgage-related litigation and regulatory matters , which are included in other expenses . this increase was partially offset by lower depreciation and amortization expenses , primarily reflecting lower impairment charges related to consolidated investments , and a reduction in expenses related to the sale of metro in the fourth quarter of 2014 . net provisions for litigation and regulatory proceedings for 2015 were $ 4.01 billion compared with $ 754 million for 2014 ( both primarily comprised of net provisions for mortgage-related matters ) . 2015 included a $ 148 million charitable contribution to goldman sachs gives , our donor-advised fund . compensation was reduced to fund this charitable contribution to goldman sachs gives . the firm asks its participating managing directors to make recommendations regarding potential charitable recipients for this contribution . 2014 versus 2013 . operating expenses on the consolidated statements of earnings were $ 22.17 billion for 2014 , essentially unchanged compared with 2013 . compensation and benefits expenses on the consolidated statements of earnings were $ 12.69 billion for 2014 , essentially unchanged compared with 2013 . the ratio of compensation and benefits to net revenues for 2014 was 36.8% ( 36.8 % ) compared with 36.9% ( 36.9 % ) for 2013 . total staff increased 3% ( 3 % ) during 2014 . non-compensation expenses on the consolidated statements of earnings were $ 9.48 billion for 2014 , 4% ( 4 % ) lower than 2013 . the decrease compared with 2013 included a decrease in other expenses , due to lower net provisions for litigation and regulatory proceedings and lower operating expenses related to consolidated investments , as well as a decline in insurance reserves , reflecting the sale of our americas reinsurance business in 2013 . these decreases were partially offset by an increase in brokerage , clearing , exchange and distribution fees . net provisions for litigation and regulatory proceedings for 2014 were $ 754 million compared with $ 962 million for 2013 ( both primarily comprised of net provisions for mortgage-related matters ) . 2014 included a charitable contribution of $ 137 million to goldman sachs gives , our donor-advised fund . compensation was reduced to fund this charitable contribution to goldman sachs gives . the firm asks its participating managing directors to make recommendations regarding potential charitable recipients for this contribution . 58 goldman sachs 2015 form 10-k .

Questions:
what is the compensation and benefits value in 2015 times 1000000?
what was the number of total staff at the end of 2015?
what is the value of compensation and benefits over the number of staff?

Answers:
12678000000
36800
344510.9