D/V	50%		ke	18%
E/V	50%		kd	10%
D	112		t	30%
Sales	100.00	Definition	WACC	V	E
Cost of Sales	60.00
EBIT	40.00	[(ke/(1-t))*(E/V) + kd*(D/V)]	17.86%	224
Tax	12.00
EBIAT (NOPAT)	28.00	[ke*E/V +kd*(1-t)*D/V]	12.50%	224
Interest(a/t)	7.84
NPAT	20.16	ke (or ke * E/V)	18.00%	224	112
NPBIAT + ITS	31.36	[ke*E/V + kd*D/V]	14.00%	224
EAIBT	28.80	ke/(1-t) (or [ke/(1-tc)]*E/V)	25.71%	224	112

Given the above information what is the correct (consistent) multiplier for EBIAT.