Marissa Manufacturing is presented with the following two mutually exclusive projects. The required return for both projects is $18$ percent.

Year Project M Project N

$0$$ $141,000$$ $354,000$

$163,400153,000$

$281,400179,000$

$372,400138,000$

$458,400109,000$

What is the IRR for each project?

Note: Do not round intermediate calculations and enter your answers as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

What is the NPV for each project?

Note: Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

Which, if either, of the projects should the company accept?