Upton Umbrellas has a cost of equity of $13\mathrm{.}5$ percent, the YTM on the company's bonds is $6\mathrm{.}4$ percent, and the tax rate is $30$ percent. The company's bonds sell for $103\mathrm{.}4$ percent of par. The debt has a book value of $$414,000$ and total assets have a book value of $$954,000.$ If the market$-$to$-$book ratio is $3\mathrm{.}10$ times, what is the company's WACC?