You are given the following environmental quality-related costs:

Employee training $ 170,000 Product design 210,000 Supplier certification 75,000 Process inspection 355,000 Depreciationpollution-control equipment 470,000 Maintaining pollution-control equipment 270,000 Cleaning up polluted lake 570,000 Restoring land after use 770,000 Property damage claim 670,000

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