You are given the following environmental quality-related costs:

Employee training	$	230,000
Product design		270,000
Supplier certification		105,000
Process inspection		385,000
Depreciationpollution-control equipment		530,000
Maintaining pollution-control equipment		330,000
Cleaning up polluted lake		630,000
Restoring land after use		830,000
Property damage claim		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. (Round your percentage answers to 1 decimal place.)