Paul Promptly is a very cautious businessman. His suppliers offer trade credit terms of $3/10,$ net $70.$ Mr$.$ Promptly never takes the discount offered, but he pays his suppliers in $60$ days rather than the $70$ days allowed so that he is sure the payments are never late.

What is Mr$.$ Promptly$$s cost of not taking the cash discount? $($Use $365$ days in a year. Do not round intermediate calculations. Round the final answer to $2$ decimal places.$)$