At the Beginning of the Year, Grant Company Initiated an Environmental

At the beginning of the year, Grant Company initiated an environmental cost reduction program. To help assess the impact of the environmental cost reduction improvement program, the following data were collected for the current and preceding year:
$\begin{array}{lrr}& \underline{\text {Preceding Year}}& \underline{\text {Current Year}}\\\text { Operating costs } & \$ 3,000,000 & \$ 3,000,000 \\\text { Designing products } & 3,000 & 4,500 \\\text { Auditing environmental activities } & 7,500 & 12,000 \\\text { Recycling scrap } & 60,000 & 45,000 \\\text { Disposing of toxic waste } & 120,000 & 75,000 \\\text { Testing for contamination } & 15,000 & 30,000 \\\text { Cleaning up oil spills } & 105,000 & 82,500\end{array}$
-Refer to the figure.For the current year,what percentage of operating costs are detection costs?

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