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 $22.2 million, which will be depreciated straight-line to zero over its four-year life. If the plant has projected net income of $1,995,000, $2.235,000 $2,214,000, and $1.416,000 over these four years, what is the project's average accounting return (AAR)? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Average accounting return