human
2015 compared to 2014 when compared to 2014, costs of revenue in 2015 increased $41 million. this increase included a constant currency increase in expenses of approximately $238 million, or 8.9% (8.9%), partially offset by a positive impact of approximately $197 million from the effects of foreign currency fluctuations. the constant currency growth was comprised of a $71 million increase in commercial solutions, which included the impact from the encore acquisition which closed in july 2014, a $146 million increase in research & development solutions, which included the incremental impact from the businesses that quest contributed to q2 solutions, and a $21 million increase in integrated engagement services. the decrease in costs of revenue as a percent of revenues for 2015 was primarily as a result of an improvement in constant currency profit margin in the commercial solutions, research & development solutions and integrated engagement services segments (as more fully described in the segment discussion later in this section). for 2015, this constant currency profit margin expansion was partially offset by the effect from a higher proportion of consolidated revenues being contributed by our lower margin integrated engagement services segment when compared to 2014 as well as a negative impact from foreign currency fluctuations. selling, general and administrative expenses, exclusive of depreciation and amortization.
|  | Year Ended December 31, |
| (dollars in millions) | 2016 | 2015 | 2014 |
| Selling, general and administrative expenses | $1,011 | $815 | $781 |
| % of revenues | 18.8% | 18.8% | 18.8% |
2016 compared to 2015 the $196 million increase in selling, general and administrative expenses in 2016 included a constant currency increase of $215 million, or 26.4% (26.4%), partially offset by a positive impact of approximately $19 million from the effects of foreign currency fluctuations. the constant currency growth was comprised of a $151 million increase in commercial solutions, which includes $158 million from the merger with ims health, partially offset by a decline in the legacy service offerings, a $32 million increase in research & development solutions, which includes the incremental impact from the businesses that quest contributed to q2 solutions, a $3 million increase in integrated engagement services, and a $29 million increase in general corporate and unallocated expenses, which includes $37 million from the merger with ims health. the constant currency increase in general corporate and unallocated expenses in 2016 was primarily due to higher stock-based compensation expense. 2015 compared to 2014 the $34 million increase in selling, general and administrative expenses in 2015 included a constant currency increase of $74 million, or 9.5% (9.5%), partially offset by a positive impact of approximately $42 million from the effects of foreign currency fluctuations. the constant currency growth was comprised of a $14 million increase in commercial solutions, which included the impact from the encore acquisition which closed in july 2014, a $40 million increase in research & development solutions, which included the incremental impact from the businesses that quest contributed to q2 solutions, a $4 million increase in integrated engagement services, and a $14 million increase in general corporate and unallocated expenses. the constant currency increase in general corporate and unallocated expenses in 2015 was primarily due to higher stock-based compensation expense and costs associated with the q2 solutions transaction. .
Please answer the following questions with expressions if necessary.
what is the increase in selling and administrative expenses from 2015 to 2016?
assistant
subtract(1011, 815)
human
what percentage change does this represent?
assistant
subtract(1011, 815), divide(#0, 815)