Project A has an initial cost of $26,000 and generates annual cash savings of $12,000 per year for three years. Project B has an upfront cost of $40,000 but yields higher annual savings of $21,000 for year 1.$18,000 for year 2, and $16,000 for year 3. The projects are mutually exclusive. Calculate the cross-over rate for the two projects (one-tenth of one percent without % symbol e.g. 25.3)