Charles b. is the manager of Nogain manufacturing and is interested in doing a cost of quality analysis. the following cost and revenue data are available for the most recent year ended dec. 31.

Sales revenue $250,000

Cost of goods sold 140,000

warranty expense 21,000

inspection costs 13,000

scrap and rework 8500

product returns due to defects 6000

depreciation expense 10000

machine maintenance expense 2400

wage expense 35000

machine breakdown costs 4000

est. lost sales due to poor quality 5000

What percentage of sales revenue is being spent on internal and external failure costs? (round answer to 1 decimal place)

Costs as a % of sales: ____%