At the Beginning of the Year, Grant Company Initiated a Quality

At the beginning of the year, Grant Company initiated a quality improvement program. The program was successful in reducing scrap and rework costs. To help assess the impact of the quality improvement program, the following data were collected for the current and preceding years:
$\begin{array}{lrr}&\text { Preceding Year }&\text { Current Year }\\\text { Sales } & £ 3,000,000 & £ 3,000,000 \\\text { Quality training } & 3,000 & 4,500 \\\text { Material inspections } & 7,500 & 12,000 \\\text { Scrap } & 60,000 & 45,000 \\\text { Rework } & 120,000 & 75,000 \\\text { Product inspection } & 15,000 & 30,000 \\\text { Product warranty } & 105,000 & 82,500\end{array}$
-Refer to Figure 21-8. For the current year, appraisal costs are what percentage of sales?

A) 1.40%
B) 1.00%
C) 0.14%
D) 0.40%