You are given the following environmental quality-related costs: Employee training $ 240, 000 Product design 280, 000 Supplier certification 110, 000 Process inspection 390, 000 Depreciation-pollution-control equipment 540, 000 Maintain pollution-control equipment 340, 000 Clean up polluted lake 640, 000 Restore land after use 840, 000 Property damage claim 740, 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.)