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 75,000 355,000 470,000 270,000 570,000 770,000 670,000 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. (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