A firm evaluates all of its projects by applying the NPV decision rule. A project under consideration has the following cash flows:

Year	Cash Flow
0	-$27,900
1	11,900
2	14,900
3	10,900

What is the NPV for the project if the required return is 10 percent? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16)

What is the NPV for the project if the required return is 26 percent? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16)