A computer call center is going to replace all of its incandescent lamps with more energy efficient fluorescent Lighting fixtures. The total energy savings are estimated to be $1.897 per year, and the cost of purchasing and installing the fluorescent fixtures is $5.100. The study period a six year, and terminal market values for the fixtures are negligible. What is the IRR of the investment? What is the simple payback period of the investment? Is there a conflict in the answers to Parts (a) and (b)? List your assumptions. The simple payback 'rate of return' is 1/theta. The IRR of the investment is % (Round to one decimal place.)