University Pittsburgh Pirates of Phoenix has grown its variableheadcount

University expresses andrew mccutchen of Phoenix cardinals baseball tickets gathers has grown its variableheadcount at a slower rate than the increase in net revenue. The Company alsobenefited from savings due to lower negotiated contract costs in financial aidprocessing and other areas. This was partially offset by higher expenses, as apercentage of net revenue, at Apollo Global associated with its start-up anddevelopment and other infrastructure and support costs, as well as, a 100 basispoint increase to 3.4%, as a percentage of net revenue, in bad debt expenseversus the third quarter of fiscal 2008. The increases are primarily due to theincreased risk of collecting aged receivables and lower collection rates onthose receivables given the current economic downturn.

Selling and promotional expenses increased by $40.0 million, or 19.6%, to $243.6million for the three months ended May 31, 2009, from $203.6 million in thethree months ended May 31, 2008 autographed baseball . As a percentage of net revenue, selling andpromotional expenses declined 120 basis points to 23.2% versus 24.4% in theprior year`s third quarter cubs rooftop . This was mainly a result of continued improvement inenrollment counselor effectiveness at University of Phoenix dejan kovacevic . Additionally,investments in marketing resulted in more effective and efficient advertising atUniversity of Phoenix forbes field . The Company continues to invest in marketing to buildgreater brand identity as well as to drive and support future enrollment growth.General and administrative ("G&A") expenses for the three months ended May 31,2009, increased by $10.6 million, or 17.4%, to $71.5 million, from $60.9 millionin the three months ended May 31, 2008. As a percentage of net revenue, G&Aexpenses decreased 50 basis points to 6.8% versus 7.3% in the prior year`s thirdquarter.

The improvement is mainly attributable to the continued leverage ofrelatively fixed employee compensation costs for executive management, financeand IT personnel baseball managers . Financial and Operating MetricsBelow are Apollo Group`s unaudited financial data and operating metrics forfiscal 2009 cardinals baseball tickets . Also includes revenue from tuition and other fees for students participating in University of Phoenix certificate programs of at least 18 credit hours in length with some course applicability into a related degree program.(2) Represents revenue from tuition and other fees for students participating in University of Phoenix certificate programs less than 18 hours in length, certificate programs with no applicability into a related degree program, single course and continuing education courses cubs rooftop . (3) Represents revenues from IPD, CFP, Western International University (excluding associates degree students), Insight Schools, Apollo Global and other . (4) Represents individual students enrolled in a University of Phoenix degree program or Western International University associate`s degree program who attended a course during the quarter and did not graduate as of the end of the quarter. Degreed Enrollment for a quarter also includes any student who previously graduated from one degree program and started a new University of Phoenix degree program in the quarter (for example, a graduate of the associate`s degree program returns for a bachelor`s degree or a bachelor`s degree graduate returns for a master`s degree).