Forensic Specialists developed the following information for its first quarter cost of quality report: Sales $ 5,600,000 Cost of goods sold $ 3,360,000 Disposing of scrap $ 235,200 Quality training $ 84,000 Inspecting materials on delivery $ 280,000 Performance reviews $ 70,000 Resolving customer complaints $ 31,920 Certifying suppliers $ 140,000 The relevant percentage to be used to express internal failure activities at Forensic Specialists is: 27.9%. 4.77%. 4.2%. 15.02%.