You're trying to determine whether to expand your business by building a new manufacturing plant. The plant has an installation cost of $12 million, which will be depreciated straight-line to zero over its four-year life. If the plant has projected net income of $1,855,200, $1,908,500,$1,876,900, and $1,330,400 over these four years, what is the project's average accounting return (AAR)? (Round the final onswer to 2 decimal places.) Average accounting return