You are a consultant to a firm evaluating an expansion of its current business. The cash-flow forecasts (in millions of dollars) for the project are as follows: On the basis of the behavior of the firm's stock, you believe that the beta of the firm is 1.4. Assume that the rate of return available on risk-free investments is 4% and that the expected rate of return on the market portfolio is 12%. a. What is the project IRR? Note: Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places. b. What is the cost of capital for the project? Note: Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places. c. Does the accept-reject decision using IRR agree with the decision using NPV