You're trying to determine whether to expand your business by building a new manufacturing plant. The plant has an installation cost of $13,538, which will be depreciated straight-line to zero over its four-year life. If the plant has projected net income of $2,014,$2,418,$2,633, and $4,489 over these four years, what is the project's average accounting return (AAR)? (Enter your answer as a percentage, omit the "\%" sign in your response, and round your answer to 2 decimal places. For example, 0.12345 or 12.345% should be entered as 12.35 .)