I just need confirmation of percentage of sales on whether it is right or wrong.

Nabors Company Long-Range Performance Report For the Year Ended June 30, 20x5 Actual Costs Target Costs Budget Variance favorable; or Unfavorable Prevention costs: Prototype inspection Vendor certification 360,000 450,000 90,000 Favorable Unfavorable 720,000 90,000 630,000 1,080,000 540,000 540,000 Unfavorable Total prevention costs Appraisal costs: Process acceptance Test labor 375,000 35,000 340,000 Unfavorable 420,000 0 420,000 Unfavorable Unfavorable 795,000 35,000 760,000 Total appraisal costs Internal failure costs: Retesting Rework 217,500 0 217,500 Unfavorable Unfavorable 435,000 0 435,000 652,500 0 652,500 Unfavorable Total internal failure costs External failure costs: Recalls Product liability 284,000 0 284,000 Unfavorable Unfavorable 550,250 0 550,250 Total external failure costs 834,250 0 834,250 Unfavorable Total quality costs 3,361,750 575,000 2,786,750 Unfavorable Percentage of sales 152.80 % 26.14% 126.67% Unfavorable Nabors Company Long-Range Performance Report For the Year Ended June 30, 20x5 Actual Costs Target Costs Budget Variance favorable; or Unfavorable Prevention costs: Prototype inspection Vendor certification 360,000 450,000 90,000 Favorable Unfavorable 720,000 90,000 630,000 1,080,000 540,000 540,000 Unfavorable Total prevention costs Appraisal costs: Process acceptance Test labor 375,000 35,000 340,000 Unfavorable 420,000 0 420,000 Unfavorable Unfavorable 795,000 35,000 760,000 Total appraisal costs Internal failure costs: Retesting Rework 217,500 0 217,500 Unfavorable Unfavorable 435,000 0 435,000 652,500 0 652,500 Unfavorable Total internal failure costs External failure costs: Recalls Product liability 284,000 0 284,000 Unfavorable Unfavorable 550,250 0 550,250 Total external failure costs 834,250 0 834,250 Unfavorable Total quality costs 3,361,750 575,000 2,786,750 Unfavorable Percentage of sales 152.80 % 26.14% 126.67% Unfavorable