You are given the following environmental quality-related costs: Employee training $ 190,000 Product design 230,000 Supplier certification 85,000 Process inspection 365,000 Depreciationpollution-control equipment 490,000 Maintain pollution-control equipment 290,000 Clean up polluted lake 590,000 Restore land after use 790,000 Property damage claim 690,000 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-contr