A company is planning to purchase a machine that will cost $$33,000,$ will have a six$-$year life, and will have no salvage value. The company expects to sell the machine's output of $3,000$ units evenly throughout each year. A projected income statement for each year of the asset's life appears below. What is the accounting rate of return for this machine?

$\backslash$table$[[$Sales$,,$$$102,000$