单选题 An analyst does research about the weighted average cost of capital (WACC) and gathers the following information about a company:

	Debt	Preferred stock	Equity
Target capital structure	40%	10%	50%
Pre tax component cost of capital	8%	8%	12%

If the company's marginal tax rate is 40 percent, the weighted average cost of capital is:
A. 7.8%
B. 8.7%
C. 10.0%

【正确答案】 B

【答案解析】[解析] WACC=40%×8%×(1-40%)+10%×8%+50%×12%=8.72%。