为什么选择新的 debt 的 成本。

问题如下：

1. The weighted average cost of capital for Embelesado is closest to:

选项：

10.78%.

11.20%.

11.85%.

解释：

B is correct.

The weighted average cost of capital for Embelesado is calculated as:

WACC = (Market weight of debt × After-tax cost of debt) + (Market weight of equity × Cost of equity)

$WACC=w_d{k}_d(1-T)+w_{cs}{k}_{cs}=0.231(8.0\%)(1-0.35)+0.769(13.0\%)$ 

= 1.201% + 9.997%

WACC = 11.198% = 11.20%