SELECT TOP 20 title, country, AVG(salary) AS average_salary, SUM(salary) AS sum_salary, AVG(salary + payroll_tax) AS average_gross_salary, SUM(salary + payroll_tax) AS sum_gross_salary, AVG(salary + payroll_tax + benefits_cost) AS average_gross_cost, SUM(salary + payroll_tax + benefits_cost) AS sum_gross_cost, COUNT(*) AS ct FROM employees WHERE start_date > DATE('2021-01-01') AND salary + payroll_tax + benefits_cost > 0 GROUP BY title, country HAVING COUNT(*) > 200 ORDER BY sum_gross_cost, country DESC