Table:
|  |  | Year ended December 31, |  |
| --- | --- | --- | --- |
|  | 2019 | 2018 | 2017 |
| Cost of revenues | $8,741 | $4,982 | $3,735 |
| Research and development | 23,132 | 14,975 | 9,550 |
| Sales and marketing | 38,325 | 27,324 | 16,015 |
| General and administrative | 31,156 | 20,807 | 12,760 |
| Total share-based compensation expense | $101,354 | 68,088 | 42,060 |
Paragraphs:
Note 11. Share-Based Compensation
A summary of share-based compensation expense recognized in the Company’s Consolidated Statements of Operations is as follows (in thousands):
Question:
What is the average share-based compensation expense spent on sales and marketing per year between 2017 to 2019?
Answer: (38325 + 27324 + 16015)/3  = 27221.33