Maji$-$Maji enterprise manufactures lighters. He sells his product at Sh$\mathrm{.}20$ each and makes profit of Sh$\mathrm{.}5$ on each lighter. He worked $50\%$ of his machinery capacity at $50,000$ lighters. The cost of each lighter is as under; Sh$.$

Direct material $6$

Wages $2$

Works overhead $(50\%$ fixed$)5$

Selling expenses $(25\%$ variable$)2$

His anticipation for next year is that the costs will go up as under;

Fixed charges $10\%$

Direct labor $20\%$

Material $5\%$

There will be no change in selling price. There is an additional order for $20,000$ lighters in the next year.

Required: what is the lowest rate he can quote so that he can earn the same profit as the current year?