A quality control activity analysis indicated the following four activity costs of a hotel:

Inspecting cleanliness of rooms	$88,150
Processing lost customer reservations	176,300
Rework incorrectly prepared room service meal	264,450
Employee training	352,600
Total	$881,500

Sales are $4,300,000.

Prepare a cost of quality report. Round the percents of total quality cost to the nearest whole number and the percents of total sales to one decimal place.

Cost of Quality Report

Quality Cost Classification

Quality Cost

Percent of Total Quality Cost

Percent of Total Sales

Prevention

$

%

%

Appraisal

%

%

Internal failure

%

%

External failure

%

%

Total

$

%

%