You are given the following environmental quality$-$related costs:

Required:

Prepare a cost$-$of$-$quality $($COQ$)$ report of environmental management for the year. Determine subtotals for each of the four reporting

categories, and express each subtotal as a percentage of total operating expenses $($$$10,000,000)$ for the year. $($Hint$.$ Classify the

pollution$-$control costs as internal failure costs, under the assumption that the process pollutes and that the pollution$-$control

equipment used by the company controls the release of pollutants into the environment.$)($Round your percentage answers to $1$

decimal place.$)$