Brian Cliff is evaluating two mutually exclusive projects (expected cash flows shown below). The firm's cost of capital is 12.25 percent. Year Project A Project B 0 (600) (600) 1 200 400 2 310 260 3 400 100 NPV? IRR? Calculate the NPVs and IRRs for Projects A and B. Project A's NPV is $107.02, and Project B's NPV is $33.40. Project A's NPV is greater than Project B's NPV by 76.04. Project A's IRR is 21.27 percent, and Project B's IRR is 18.70 percent. Project A's NPV is greater than Project B's NPV by 72.43