What is the pre$-$tax and after$-$tax $(10-$year maturity$)$ US Dollar$-$based cost of debt of a PARAGUAYAN MANUFACTURING COMPANY that does not have investment rating from Moody$$s or S&P and has the following most recent data $($in Millions of Paraguay Guarani$)$:

Ventas: $2500$

Gastos: $1000$

Depreciasion: $100$

Ingresos netos antes de impuestos: $1400$

Gastos de Intereses: $100$

Impuestos: $300$

Ingresos netos $1000$