Upton Umbrellas has a cost of equity of $11\mathrm{.}4$ percent, the YTM on the company's bonds is $6$ percent, and the tax rate is $21$ percent. The company's bonds sell for

$102\mathrm{.}9$ percent of par. The debt has a book value of $$402,000$ and total assets have a book value of $$950,000.$ If the market$-$to$-$book ratio is $2\mathrm{.}68$ times, what is the

company's WACC?