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Forensic Specialists Developed the Following Information for Its First Quarter

question 126

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Forensic Specialists developed the following information for its first quarter cost of quality report:
 Sales $5,600,000 Cost of goods sold $3,360,000 Disposing of scrap $235,200 Quality training $84,000 Inspecting materials on delivery $280,000 Performance reviews $70,000 Resolving customer complaints $31,920 Certifying suppliers $140,000\begin{array} { | l | r | } \hline \text { Sales } & \$ 5,600,000 \\\hline \text { Cost of goods sold } & \$ 3,360,000 \\\hline \text { Disposing of scrap } & \$ 235,200 \\\hline \text { Quality training } & \$ 84,000 \\\hline \text { Inspecting materials on delivery } & \$ 280,000 \\\hline \text { Performance reviews } & \$ 70,000 \\\hline \text { Resolving customer complaints } & \$ 31,920 \\\hline \text { Certifying suppliers } & \$ 140,000 \\\hline\end{array}
The relevant percentage to be used to express appraisal activities at Forensic Specialists is:


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