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In the case of HJ Heinz: Estimating the cost of Capital in Uncertain Times, Analyze the cost of capital. What are the steps used and

In the case of HJ Heinz: Estimating the cost of Capital in Uncertain Times, Analyze the cost of capital.
What are the steps used and calculations made by HJ Heinz?
Are there any errors?
What changes can be made to the cost of their capital recommendation?
What are the reasons for the changes?

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