Kang Company reported sales of $3,240,000 in 20x5. At the end of the calendar year, the following quality costs were reported: Design review $162,000 Recalls 54,000 Reinspection 27,000 Materials inspection 21,600 Quality training 54,000 Process acceptance 27,000 Scrap 18,900 Lost sales 105,000 Product inspection 16,200 Returned goods 51,300 Required: 1. Prepare a quality cost report. Round percentages to two decimal places, irrounding is required. For example, 5.79% would be entered as "5.79 Kang Company Quality Cost Report For the Year Ended December 31, 20x5 Quality Costs Total Quality Cost Percentage of Sales Prevention costs: Appraisal costs