The programmers last year were in India, so the cost per person is much cheaper. That cost should include the 15-20 programmers, maybe someone here remember the exact number. The latest 10q coming out tomorrow, they had coders in America, India, and one other country, possibly Brazil—can’t remember... should be a big r&d number. Also part of that SG&A lists labor and consulting. If either was involved with coding, I would think that should be put in development.
Rory is giving a SHAC tomorrow, if you email him your questions, he should address them directly.