Bohrer Mining, Inc., is trying to evaluate a project with the following cash flows:

Year	Cash Flow
0	-$38,100,000
1	62,100,000
2	-11,100,000

a-1 What is the NPV for the project if the company requires a return of 10 percent? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

a-2 Should the firm accept this project?

b. This project has two IRRs, namely ____?____ percent and ____?____ percent, in order from smallest to largest. (Note: If you can only compute one IRR value, you should input that amount into both answer boxes in order to obtain some credit.) (Do not round intermediate calculations. A negative answer should be indicated by a minus sign. Enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)