Consider the following time series data.

Year

Value

$1$

$234$

$2$

$287$

$3$

$255$

$4$

$310$

$5$

$298$

$6$

$250$

$7$

$456$

$8$

$412$

$9$

$525$

$10$

$442$

Using the three$-$period moving average forecast for the next year, compute the Mean Absolute Percentage Error $($MAPE$).$

$($Provide your answer in percentage values. Round your answer to two decimal places.$)$