A quality control activity analysis indicated the following four activity costs of an administrative department:

Line Item DescriptionAmountRedesigning a form to reduce errors$$15,000$Responding to customer complaints$75,000$Verifying the accuracy of a form$30,000$Correcting errors in forms$54,400$Total$$174,400$

If sales are $$3,400,000,$ what percentage of total sales $($rounded to one decimal place$)$ are the internal failure costs?

a$.31\mathrm{.}2\%$

b$.2\mathrm{.}5\%$

c$.1\mathrm{.}6\%$

d$.0\mathrm{.}9\%$