Table:
|  | Cost of revenue | Sales and marketing | Research and development | General and administrative | Total restructuring expense |
| --- | --- | --- | --- | --- | --- |
| Employee severance and related payroll taxes | $28 | $1,355 | $340 | $194 | $1,917 |
| Facilities closure expenses | . | 435 | 89 |  | 524 |
| Legal fees | . | . | . | 89 | 89 |
|  | $28 | $1,790 | $429 | $283 | $2,530 |
Paragraphs:
Restructuring Expense
In October 2019, we began implementing a restructuring plan in our ongoing efforts to reduce operating costs and focus on advanced technologies. The restructuring plan, when complete, is expected to result in a workforce reduction of approximately 5% of our workforce and the closure and consolidation of certain U.S. and international office facilities. We expect to complete the restructuring by the end of the second fiscal quarter of 2020. We recorded restructuring expenses of $2.5 million in the fourth quarter of 2019, which included the following (in thousands)
As of December 31, 2019, we had accrued but unpaid restructuring costs of $1.5 million included in accrued liabilities on the Consolidated Balance Sheets
Question:
What is the proportion of the cost of revenue and research and development expenses as a percentage of the total restructuring expense?
Answer: ($28 + $429)/$2530  = 18.06