Assume JUP has debt with a book value of $25 million, trading at 120% of par value. The firm has book equity of $28 million, and 2 million shares trading at $18 per share. What weights should JUP use in calculating its WACC?

A. 31.82% for debt, 68.18% for equity

B. 36.36% for debt, 63.64% for equity

C. 45.45% for debt, 54.55% for equity

D. 40.91% for debt, 59.09% for equity