Forensic Specialists compiled the following information for its first quarter cost of quality report: Sales Cost of goods sold Disposing of scrap Quality training Inspecting materials on delivery Performance reviews Resolving customer complaints Certifying suppliers $5,760,000 $3,456,000 $ 251,200 $ 100,000 $ 296,000 $ 77,760 $ 47,920 $ 172,000 The relevant percentage to be used to express appraisal activities at Forensic Specialists is