13. Flint Fruits is considering two equally risky, mutually exclusive projects, Projects A and B, that have the following cash flows: Year Project A Project B 0 $100,000 -$105,000 1 40,000 30,000 2 25,000 15,000 3 70,000 80,000 35,000 55,000 (a) What is the cost of capital that would make the two projects having exactly the same NPV values? (3 points) (b) Discuss how this cost of capital that would make two projects have the same NPV value would influence your decision to take project A or project B based on NPV versus IRR method? (3 points)