Management of Pharoah Measures, Inc., is evaluating two independent projects. The company uses a $12\mathrm{.}3$ percent discount rate for such projects. The costs and cash fows for the projects are shown in the following table. Year Project $1$ Project $2-$ $$9,011,075-$ $$12,705,32413\mathrm{.}268\mathrm{.}0902,153,53021\mathrm{.}930,3903,818\mathrm{.}79031,300,3003,395,68041\mathrm{.}199\mathrm{.}2004\mathrm{.}522\mathrm{.}90051,315,2804,808,78061,662,24071\mathrm{.}335\mathrm{.}290$ a$.$ What are the IRRs for the projects? $($Round answers to $3$ decimal places, e$.$g$.15\mathrm{.}257\%.)$ The IRR of Project $1$ is $\%,$ and the IRR of Project $2$ is $$b$.$ Does the IRR criterion indicate a different decision than the NPV criterion?