You're trying to determine whether to expand your business by building a new manufacturing plant The plant has an installation cost of $12 8 million, which will be depreciated straight line to zero over its four year life If the plant has projected net income of $1,934,300, $1,987,600. $1,956,000. and $1,409,500 over these four years, what is the project s average accounting return (AAR)? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)