Management of Wildhorse Measures, Inc., is evaluating two independent projects. The company uses a $10\mathrm{.}8$ percent discount rate for

such projects. The costs and cash flows for the projects are shown in the following table.

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?