Gooding Industries manufactures freezers. Here is some information about its "LX17" line of freezers over the past year

Prepare a Cost of Quality (COQ) report. In addition to calculating the total costs of each category, calculate the percentage of COQ category of the total COQ. (Round the percentage to the one tenth of a percent, X.X%. If an input field is not used in the table, leave the input field empty; do not select a label or enter a zero.)

Data table

Number of units manufactured and sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	3,200 units
Selling price per unit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$1,250
Variable manufacturing and selling costs per unit. . . . . . . . . . . . . . . . . . . . . .	$750
Hours spent by engineers improving design. . . . . . . . . . . . . . . . . . . . . . . . . . .	1,400
Testing and inspection hours per unit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	1.5 hours
Percentage of units reworked in the plant after inspection. . . . . . . . . . . . . . .	5%
Average variable rework costs per freezer. . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$500
Percentage of units repaired under warranty at customers homes. . . . . . . .	4%
Average variable repair costs at customers homes per freezer. . . . . . . . . . .	$520
Estimated lost sales due to quality reputation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	650 units
Design engineers labor rate (includes benefits and payroll taxes). . . . . . . .	$85 per hour
Inspection costs per hour. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	$20 per hou