Table:
0
A
B
C
D
1
Year Ended December 31,
2
(In millions)
2019
2018
2017
3
Net periodic benefit (income) cost:
4
U.S. and international net periodic benefit cost included in cost of sales(1)
$ 1.1
$ 0.8
$ 1.4
5
U.S. and international net periodic benefit cost included in selling, general and administrative expenses
2.8
3.5
5.6
6
U.S. and international net periodic benefit (income) included in other (income) expense
(4.4)
(8.4)
(6.0)
7
Total benefit (income) cost
(0.5 )
(4.1 )
1

Questions and formulas:
Question: What is the average annual Total benefit (income) cost?
Formula: (B7+C7+D7)/3
Formula2: (B7+C7+D7)/3
Level: Calculation
Question: What is the percentage difference of the U.S. and international net periodic benefit cost included in cost of sales for year 2017 to year 2019?
Formula: (B4-D4)/D4
Formula2: (B4-D4)/D4
Level: Calculation
Question: What is the U.S. and international net periodic benefit cost included in cost of sales expressed as a percentage of U.S. and international net periodic benefit cost included in selling, general and administrative expenses of 2019?
Formula: B4/B5
Formula2: B4/B5
Level: Calculation