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 $ $47$

Training $112$

Returns $92$

Warranty repairs $60$

Preventive equipment maintenance $12$

Recalls $149$

Design engineering $59$

Scrap $($net of salvage value$)22$

Downtime $32$

Product$-$testing equipment $80$

Product liability insurance $12$

Supplier evaluation $7$

Rework $27$

Inspection and testing of incoming materials $17$

Litigation costs to defend allegation of defective products $232$

Required:

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. $($Round "Percent of Total" answers to $1$ decimal place.$)$