A company is considering two mutually exclusive expansion plans. Plan A requires a $40 million expenditure on a large-scale integrated plant that would provide expected cash flows of $4.6 million per year for 20 years. Plan B requires a $12 million expenditure to build a somewhat less efficient, more labor-intensive plant with expected cash flows of 2.72 million per year for 20 years. The firm's WACC is 10%. Calculate the firms Modified Internal Rate of Return for Plan A and Plan B