Juniper Corporation is considering two alternative investment proposals with the following data Proposal Investment $870,000 Useful life 8 years Proposal $544,000 B years 8 years $87,000 Useful life Estimated annual net cash inflows for 8 years Residual value Depreciation method Required rate of retum 8 years $150,000 $32.000 Caraight-line 179 Straight-line 8% Depreciation method Straight-line Straight-line Required rate of return 17% 8% What is the accounting rate of return for Proposal X? (Round any intermediary calculation to the nearest dollar and round your final answer to the nearest hundredth of a percent. X.XX%)