Barles Charkley Resorts, a hotel chain located in the Annapolis, has expected earnings before interest and taxes of $8.5 million. Its unlevered cost of capital (RAU) is 17.1 percent and its tax rate is 24 percent. The firm has debt with both a book and a market value of $14.4 million. This debt has a 8.5 percent coupon (Rp) and pays interest annually. What is the firm's weighted average cost of capital (i.e., RA,L)