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?

$00$:$40$:$59$

Sales

$$102,000$

Costs:

Manufacturing

Depreciation on machine

Selling and administrative expenses

$\backslash$table$[[$$$50,900,],[5,500,],[42,000,(98,400)$