The following is an extract from the financial statements of Zeta Limited: Amount ( lakhs) 105.0 33.0 72.0 Operating Profit Less: Interest on Debentures Earnings before Taxes Less: Income Tax (35%) Earnings after Taxes Equity Share Capital (shares of 10 each) Reserves and Surplus 15% Non-Convertible Debentures (of 100 each) 25.2 46.8 200.0 100.0 220.0 520.0 The market price per equity share is 12 and per debenture is 93.75. You are required to calculate: (a) The earnings per share. (b) The percentage cost of capital to the company for debentures and the equity.