Company A and B have the following Debt to Equity Structure:

Company A		D/E Ratio	D/E %		Company B		D/E Ratio	D/E %
Debt		0.75	43%		Debt		0.18	15%
Equity		1	57%		Equity		1	85%
Total		1.75			Total		1.18

After analysis, Company A is shown to have an equity beta of 1.5.

In order to determine the appropriate beta for Company B, would you unlever Company A's beta, and then use that unlevered value to relever the beta for Company B using Company B's D/E structure?