单选题 Deconal Corporation has assets on its balance sheet of $200 million that are financed with 60% equity and 40% debt. The executive management team at Deconal is considering a major expansion that would require raising additional capital. David, the CFO of Deconal, has put together the following schedule for the costs of equity and debt:

amount of new equity (in millions)	cost of equity	amount of new debt (in millions)	after-tax cost of debt
0～99 100～179 180～299	7.2% 7.5% 8.0%	0～49 50～99 100～199	3.4% 4.0% 4. 6%

In a presentation to Deconal"s Board of Directors, David makes the following statements:
Statement A: If we maintain our target capital structure of 60% equity and 40% debt, the break point at which our cost of equity will increase to 7.5% is $280 million in new capital.
Statement B: If we want to finance total assets of $600 million, our marginal cost of capital will increase to 6.64%.
Are David"s statements correct or incorrect?
Statement A Statement B
① correct incorrect
② incorrect correct
③ incorrect incorrect