💰 CPA Exam Prep

The weighted average cost of capital (WACC) represents:

A The cost of debt only
B The blended cost of all sources of financing, weighted by their market proportions
C The cost of equity only
D The tax rate

✓ Correct Answer: Option B

WACC = (E/V)Re + (D/V)Rd(1−T). It reflects the average rate a company pays for its financing mix.

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