Your factory has been offered a contract to produce a part for a new printer. The contract would last for three years and your cash flows from the contract would be $$5\mathrm{.}04$ million per year. Your upfront setup costs to be ready to produce the part would be $$7\mathrm{.}94$ million. Your discount rate for this contract is $8\mathrm{.}1\%$ a$.$ What is the IRR? b$.$ The NPV is $$5\mathrm{.}03$ million, which is positive so the NPV rule says to accept the project. Does the IRR rule agree with the NPV rule?