You are given the following environmental quality-related costs:

Employee training	$	300,000
Product design		340,000
Supplier certification		140,000
Process inspection		420,000
Depreciationpollution-control equipment		600,000
Maintaining pollution-control equipment		400,000
Cleaning up polluted lake		700,000
Restoring land after use		900,000
Property damage claim		800,000

1. 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. (Round your percentage answers to 1 decimal place.)