You are given the following environmental quality-related costs: Employee training Product design Supplier certification Process inspection Depreciation-pollution-control equipment Maintain pollution-control equipment Clean up polluted lake Restore land after use Property damage claim $ 140,000 180,000 60,000 340,000 440,000 240,000 540,000 740,000 640,000 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.) Cost-of-Quality (COQ) Report Amounts Subtotals % of Total Operating Cost Prevention costs: % Appraisal costs: % Internal failure costs: % External failure costs: % % Totals