Seether, Inc., has the following two mutually exclusive projects available.

year	Project R	Project S
0	-$76,000	-96,800
1	26,400	24,200
2	25,400	24,200
3	23,400	39,200
4	17,400	34,200
5	11,800	13,200

What is the crossover rate for these two projects? (Do not round intermediate calculations. Enter your answer as a percentage rounded to 2 decimal places (e.g., 32.16).)

Internal rate return _____%

What is the NPV of each project at the crossover rate? (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).)

Project R______?

Project S ______?