You are considering the following two mutually exclusive projects. The crossover rate between these two projects is $\_\_\_\_\_\_\_\_\_$blank percent and Project $\_\_\_\_\_\_\_\_\_$blank should be accepted if the required return is greater than the crossover rate.

Year Project A Project B

$0$$ $39,000$$ $39,000$

$121,50013,720$

$213,50011,500$

$313,50025,600$

Multiple Choice

$12\mathrm{.}93$; A

$12\mathrm{.}52$; B

$12\mathrm{.}52$; A

$12\mathrm{.}85$; B

$12\mathrm{.}93$; B