You are given the following environmental quality-related costs:

Employee training	$	170,000
Product design		210,000
Supplier certification		75,000
Process inspection		355,000
Depreciationpollution-control equipment		470,000
Maintaining pollution-control equipment		270,000
Cleaning up polluted lake		570,000
Restoring land after use		770,000
Property damage claim		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. (Round your percentage answers to 1 decimal place.)