Forensic Specialists Developed the Following Information for Its First Quarter

Multiple Choice

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

A) 5.7%.
B) 33.2%.
C) 2.75%.
D) 8.3%.