12 - Which of the following is NOT TRUE about the cost of Capital? a) Marginal cost of capital is the weighted average cost of the last unit of capital b) If a source of fund does not have a direct cost its opportunity cost should be taken into consideration C) Cost of borrowing is the discount rate which equates the PV of the net proceeds from the debt with the PV of the interest and principal payments throughout the maturity d) Every source of fund has a direct cost