You are considering the following two mutually exclusive projects. The crossover rate between these two projects is \_\_\_\_\_\_\_ percent and Project \_\_\_\_\_\_\_ should be accepted if the required return is greater than the crossover rate.
Year Project A Project B
0 -$ 37,000 -$ 37,000
1 21,500 13,700
2 13,500 11,500
3 13,500 25,400