You are trying to determine if you are going to expand your business by building a new manufacturing facility. The plant has an installed cost of $13.5 million, which will be amortized on a straight-line basis to zero over its four-year useful life. If the plant has projected net income of $1,570,000, $1,684,200, $1,716,300, and $1,097,400 over these four years, respectively, what is the average book profit for the project? (Do not round intermediate calculations, and enter your answer as a percentage rounded to 2 decimal places, for example, 32.16.)