Environmental cost items

Compensation for the accidental death and the medical incident 180,000

Designing environmental measure and targets for new EMS 35,000

Environmental and safety training for ASA staff 23,000

Excessive electricity usage in the Caf & DC 19,000

Inspection for damage to the cave and river eco-systems 66,000

Liability regarding environmental non-compliance incidents 53,000

Planned ISO 14001 implementation 26,000

Qualmark and Outdoorsmark annual audit 50,000

Recycling of paper and waste 65,000

Replacement and maintenance of rafting and caving safety equipment 35,000

Testing of carbon dioxide level in caves 45,000

Total environmental cost 597,000

Total operation cost 3,980,000

Required:

Prepare an environmetal cost report using the information above. Experess each environmental cost category as a percentage of total environmental costs and total operationg costs.