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You are given the following environmental quality-related costs: Product design Employee training Supplier certification Depreciation-pollution-control equipment Process inspection Maintain pollution-control equipment Clean up polluted lake.

You are given the following environmental quality-related costs: Product design Employee training Supplier certification Depreciation-pollution-control equipment Process inspection Maintain pollution-control equipment Clean up polluted lake. Restore land after use Property damage claim Required: $270,000 310,000 125,000 405,000 570,000 370,000 670,000 870,000 770,000 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.)

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