Refer to 17-9. As part of its environmental cost reporting system, Henderson tracks its total environmental costs. Consider the cost and sales data given below:

Required:
1. Prepare a bar graph for environmental costs expressed as a percentage of sales. As¬
suming that environmental performance has improved, explain why environmental costs have decreased.
2. Normalize energy consumption by expressing it as a percentage of sales. Now prepare a bar graph for energy. Comment on the progress made in reducing energy consump¬
tion. How does this compare with the conclusion that would be reached using a nonnormalized measure of progress? Which is the best approach? Explain.

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Year Total Environmental Costs Sales Revenue 1998 $30,000,000 $250,000,000 1999 25,000,000 250,000,000 2000 22,000,000 275,000,000 2001 19,250,000 275,000,000