The 3/4 CR is one possible way to tackle it. But maybe it's closer to one end than the other?
The differences would be...
F1: Bonus Fighter Feat, Elite Array, d10 HD
W1: No extra feat, Non-Elite Array, d8 HD
The stat difference between Elite vs. Non-elite is essentially +2,+2,+2,+2,+1,+0 or 25 vs. 15 on point buy. That's actally a fairly big difference, especially at 1st level. For a warrior, those extra bonuses are no doubt going to be applied to provide +1 to attack, damage, AC, hit points, some saves and some skills. The HD difference at 1st level is very minor, only 1 point avg. The feat is harder to judge. I can't think of any feats that are necessarily as good as the bonuses from the high stats though. Thus, I suspect the elite array probably bumps the warrior closer to CR 1. Maybe more like a CR 0.9.

But feel free to estimate it as CR 3/4.
When it comes to applying a value like the 3/4 to formulas, it should be fairly easy for exp determination. Just take .75 of the CR 1 exp value from the DMG and you're set.
EL calculation will be a bit more complicated. Two of them is what? EL 1.5 or maybe even EL2. Two CR 1's are EL 3, so rounding up to EL 2 for a pair of CR 3/4 foes is probably ok.