You are given the following environmental quality-related costs: Employee training $ 110,000 Product design 150,000 Supplier certification 45,000 Process inspection 325,000 Depreciationpollution-control equipment 410,000 Maintain pollution-control equipment 210,000 Clean up polluted lake 510,000 Restore land after use 710,000 Property damage claim 610,000 Required: 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. (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.)