At the beginning of a year, Sighma Solutions Company initiated a quality improvement program. The program was successful in reducing scrap and rework costs. To help assess the impact of the quality improvement program, the following data were collected for the current year:

Sales	$1,200,000
Quality training	24,000
Quality engineering	6,000
Scrap	20,000
Rework	18,000
Product inspection	2,000
Product warranty	14,000

Which of the following expresses the prevention costs as a percentage of sales? (Round to two decimal places.)

a.7.00%

b.2.50%

c.3.83%

d.5.33%