Precision Electric Instruments manufacturers fans for mini and microcomputers. As a first step to focus on quality improvements, the firm has compiled the following operating data for $2022($in thousands$)$:

Line inspection $ $56$

Training $121$

Returns $101$

Warranty repairs $69$

Preventive equipment maintenance $21$

Recalls $158$

Design engineering $68$

Scrap $($net of salvage value$)31$

Downtime $41$

Product$-$testing equipment $89$

Product liability insurance $21$

Supplier evaluation $16$

Rework $36$

Inspection and testing of incoming materials $26$

Litigation costs to defend allegation of defective products $241$

Required:

Prepare a cost$-$of$-$quality $($COQ$)$ report and classify the costs as prevention, appraisal, internal failure, and external failure. Express each category subtotal as a percentage of total COQ. $($Round "Percent of Total" answers to $1$ decimal place.$)$