Beta Company Ltd issued 10% perpetual debt of Rs. 1,00,000. The company's tax rate is 50%. Determine the cost of capital (before tax as well as after tax) assuming the debt is issued at 10 percent premium.

1
Before tax cost = 9.09% and after tax cost = 4.54%
2
Before tax cost = 4.54% and after tax cost = 9%
3
Before tax cost = 9.90% and after tax cost = 4.45%
4
Before tax cost = 10.09% and after tax cost = 5.54%

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