Precision Electric Instruments manufacturers fans for mini and microcomputers. As a first step to focus on quality improvements, the firm has compiled the following operating data for 2022 (in thousands):

Line inspection	$ 49
Training	114
Returns	94
Warranty repairs	62
Preventive equipment maintenance	14
Recalls	151
Design engineering	61
Scrap (net of salvage value)	24
Downtime	34
Product-testing equipment	82
Product liability insurance	14
Supplier evaluation	9
Rework	29
Inspection and testing of incoming materials	19
Litigation costs to defend allegation of defective products	234

Prepare a cost-of-quality (COQ) report and classify the costs as prevention, appraisal, internal failure, and external failure. Express each category subtotal as a percentage of total COQ.