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 $4.94 million per year. Your upfront setup costs to be ready to produce the part would be S8.02 million. Your discount rate for this contract is 7.8%. a. What is the IRR? b. The NPV is S4.76 million, which is positive so the NPV rule says to accept the project. Does the IRR rule agree with the NPV rule? a. What is the IRR? The IRR is | %. (Round to two decimal places.)