Upton Umbrellas has a cost of equity of $12\mathrm{.}7$ percent, the YTM on the company's bonds is $5\mathrm{.}6$ percent, and the tax rate is $21$ percent. The company's

bonds sell for $104\mathrm{.}3$ percent of par. The debt has a book value of $$441,000$ and total assets have a book value of $$963,000.$ If the market$-$to$-$book ratio is

$3\mathrm{.}07$ times, what is the company's WACC?