Management of Sunland Measures, Inc., is evaluating two independent projects. The company uses a 10.06 percent discount rate for such projects. The costs and cash flows for the projects are shown in the following table. Year 0 1 2 3 Project 1 - $9,010,103 3,309,890 1,709,190 1,477,200 1,092,600 1,293,180 1,499,140 1,301,690 Project 2 - $12,929,629 2,281,630 3,693,490 3,433,680 3,936,300 4,145,580 4 5 6 7 a. What are the IRRs for the projects? (Round final answer to 2 decimal places, e.g. 15.25%.) 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