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 $ 230,000 270,000 105,000 385,000 530,000 330,000 630,000 830,000 730,000 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