uestion Heip The managerial accountant at the Candle Factory reported $325,000,000 in revenues and the following external failure costs in 2012: Cost of Quality Category External failure costs Estimated forgone contribution margin $14,000,000 and income on lost sales Total failure costs $325,000,000 Required Compute the external failure cost to percent of revenues of associated with this loss. OA. 4.40% OB. 4,00% . 4.10% 0 D. 4.2096 OE. 4.30%