Clean Energy is an independent nuclear power producer in country X. Recently due to public fears about nuclear accidents and attendant bad press about the usage of nuclear energy, the management of Clean Energy has decided to hold conferences and public awareness programs and to re-look for some of its facility policies and standard operating procedures, The management has called for the collation of a series of internal data and reports, amongst which is an Environmental Cost report. The following data has been compiled by the management accountant, relating to the activities of Clean Energy for the year ended 2018: Conference calls to trouble shoot recurring plant problems 5.000 Rod monitoring 500.000 Coolant system monitoring 300.000 Workers medical costs relating to radiation leakage 250,000 Repair of power pump blow-up 400.000 Fines relating to non- compliance with government watchdog regulation 100,090 Conference calls and seminars (annual sharing of ideas meetings 15,000 with other operators within the industry) Disposal of contaminated materials 500,000 Regular maintenance of plant safety equipment 80.000 Plant workers medical insurance 150.000 Radiation leakage repair 1,000.000 Lawsuit claims by the public relating to radiation leakage 350,000 Revenue foregone from disruption of plant activities due to 600.000 environmental activists protests Research and Development (R& D) on improving plant safety 2.000.000 Radiation level monitoring 70.000 Training of newly hired plant workers 19.000 Independent audit 120,000Required: (a) Prepare an Environmental Cost Report for the management of Clean Energy. based on the data above, showing breakdown and percentage of prevention. appraisal, internal and external failure costs. (1 1 marks) (b) Explain and give advice to management on the data gleaned from the Environmental Cost Report. (6 marks) (Total: 17 marks)