You$$re trying to determine whether or not to expand your business by building a new manufacturing plant. The plant has an installation cost of $$19\mathrm{.}4$ million, which will be depreciated straight$-$line to zero over its four$-$year life.

Required:

If the plant has projected net income of $$1,855,000,$ $$2,078,421,$ $$2,074,000,$ and $$1,346,000$ over these four years, what is the project$$s average accounting return $($AAR$)?($Do not include the percent sign $(\%).$Enter rounded answer as directed, but do not use the rounded numbers in intermediate calculations. Round your answer to $2$ decimal places $($e$.$g$.,32\mathrm{.}16).)$