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 $ 120,000 160,000 50,000 330,000 420,000 228,000 520,000 720,000 620,000 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.) 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 (COD) Report Amounts Subtotals % of Total Operating cost $ Prevention costs Employee training Product design Supplier certification 120.000 160.000 50.000 $ 330.000 % Appraisal costs Process inspection 330,000 $ 330.000 Internal failure costs EA 330,000 % Appraisal costs: Process inspection $ 330,000 $ 330,000 Internal failure costs: $ % External failure costs: 0 GAGA % 0.0 % Totals 660.000