$1.$ S Ltd has assets of Rs$.320000,$ which have been financed with Rs$.104000$ of debt Rs$.180000$ of equity a general reserve of Rs $36000.$ The company's total profit after interest and taxes for the year ended was Rs $27000.$ It pays $8\%$ interest on borrowed funds and is in the $30\%$ tax bracket. It has $1800$ equity shares of Rs $100$ per share, presently selling at a market price of Rs $120$ per share. What is the weighted average cost is capital of S Ltd$.$