The Suboptimal Glass Company uses a process of capital rationing in its decision making. The firm's cost of capital is 12 percent. It will invest only $71,400 this year. It has determined the IRR for each of the following projects:

Project	Project Size	Internal Rate of Return
A	$16,600	15.0%
B	16,600	20.0
C	26,600	16.5
D	11,600	12.0
E	11,600	23.0
F	21,600	10.0
G	16,600	25.0

a. Pick out the projects that the firm should accept. (You may select more than one answer. Click the box with a check mark for the correct answer and click to empty the box for the wrong answer.)

• Project A
• Project D
• Project B
• Project E
• Project G
• Project F
• Project C

b. If projects B and G are mutually exclusive, how would that affect your overall answer? That is, which projects would you accept in spending the $71,400? (You may select more than one answer. Click the box with a check mark for the correct answer and click to empty the box for the wrong answer.)

• Project A
• Project B
• Project E
• Project D
• Project G
• Project F
• Project C