If a company were to raise funds in order to undertake a new project, which of the following statements would be most true if it subscribes to the pooling of funds theory?

A. The company should evaluate the project against a weighted average of the average cost of all financing sources

B. The company should evaluate the project against a weighted average of the marginal cost of all financing sources

C. The company should evaluate the project against the last cost of debt financing obtained

D. The company should evaluate the project against the last cost of equity financing obtained