The cost of the equity capital of a certain company is calculated based on CAPM. We also know that:

$-$ Market value of $1$ share $=15$ Euro

$-$ Number of shares $=100$ mln

$-$ Tax rate $=20\%$

$-$ the nominal cost credits amounts to $4\%,$

$-$ the credit is repaid two times a year.

$-$ Cash level $=10$ mln Euro

$-$ risk free rate equals $=3\%,$

$-$ market risk premium $=6\%$

$-$ beta of assets $=0,7$

$-$ Book value of equity $=120$ mln Euro

$-$ Market value of interest bearing debt $=60$ mln Euro

On the basis of the available data and please estimate the value of WACC based on buttom up approach