Forensic Specialists developed 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 $5,600,000 $3,360,000 $235,200 $84,000 $280,000 $70,000 $31,920 $140,000 Certifying suppliers The relevant percentage to be used to express appraisal activities at Forensic Specialists is: 5.7%. O 33.2%. 2.75%. 8.3%.