You are given the following environmental quality-related costs:

Employee training	$ 200,000
Product design	240,000
Supplier certification	90,000
Process inspection	370,000
Depreciationpollution-control equipment	500,000
Maintain pollution-control equipment	300,000
Clean up polluted lake	600,000
Restore land after use	800,000
Property damage claim	700,000

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.)