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

At the beginning of the year,Paris,Inc.,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:
$$\begin{array} { l r r } & \text { Preceding Year } & \text { Current Year } \\\text { Operating costs } & \$ 4,000,000 & \$ 4,000,000 \\\text { Desigring products } & 18,000 & 20,000 \\\text { Auditing environmental activities } & 40,000 & 64,000 \\\text { Recycling scrap } & 200,000 & 180,000 \\\text { Restaring land to natural state } & 360,000 & 320,000 \\\text { Operating pollution control equipment } & 250,000 & 240,000 \\\text { Testing for contangination } & 80,000 & 80,000\end{array}$$
a.Compute each category of environmental quality costs as a percentage of operating costs for each year.
Prevention costs
Detection costs
Internal failure costs
External failure costs
b.How much has profit increased as a result of the environmental cost reduction improvements?