The actual cost of a material is $$2\mathrm{.}33$ per produced unit. A Six sigma team develop a productivity project that reduce the cost to $$2\mathrm{.}20$ per produce unit. The total production is $18296$ units in a year. The project required a new equipment with a cost of $$3261.$ Without depreciation and learning curve, determine the IRR of the investment. Use two decimal points.