Tthe beginning of the year, kowalski company initiated a quality improvement program. the program was successful in reducing scrap and rework costs. to assess the impact of the quality improvement program, the following data were collected for the current and preceding years: preceding year current year sales $3,000,000 $3,000,000 quality training 3,000 4,500 material inspections 7,500 12,000 scrap 60,000 45,000 rework 120,000 75,000 product inspection 15,000 30,000 product warranty 105,000 82,500 for the current year, prevention costs are what percentage of sales?