A quality control activity analysis indicated the following four activity costs of an administrative department: Redesigning a form to reduce errors $15,000 Responding to customer complaints 75,000 Verifying the accuracy of a form 30,000 Correcting errors in forms 60,000 Total $180,000 If sales are $3,000,000, what percentage of total sales are the internal failure costs?
a.33.3%
b.2.0%
c.3.0%
d.1.0%