At the Beginning of the Year, Paris, SA ACompute Each Category of Environmental Quality Costs as a Percentage

At the beginning of the year, Paris, SA., initiated an environmental cost reduction program. To help assess the impact of the environmental cost reduction improvement program, the following data was collected for the current and preceding year: $$\begin{array} { l r r } & \text { Preceding Year } & \text { Current Year } \\\text { Operating costs } & £ 4,000,000 & £ 4,000,000 \\\text { Designing products } & 18,000 & 20,000 \\\text { Auditing environmental activities } & 40,000 & 64,000 \\\text { Recycling scrap } & 200,000 & 180,000 \\\text { Restoring land to natural state } & 360,000 & 320,000 \\\text { Operating polluti on control equipment } & 250,000 & 240,000 \\\text { Testing for contamination } & 80,000 & 80,000\end{array}$$
a.Compute each category of environmental quality costs as a percentage of operating costs for each year.Prevention costsDetection costsInternal failure costsExternal failure costs
b.How much has profit increased as a result of the environmental cost reduction improvements?