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 $ 170,000 210,000 75,000 355,000 470,000 270,000 570,000 720,000 679,900 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 fallure 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.) Cont of Quality (COD) Report Amounts Subtotals of Total Operating cost Prevention costs % Appraisal costs % Internal failure costs External failure costs Totals