Seether, Inc., has the following two mutually exclusive projects available. Year Project R Project S 0 –$ 81,500 –$ 101,200 1 28,600 25,300 2 27,600 25,300 3 25,600 40,300 4 19,600 35,300 5 10,700 14,300 Requirement 1: 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 of return % Requirement 2: 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).) NPV Project R $ Project S $