Which of the following is true regarding the WACC?

A. The cost of capital is a weighted average of the cost of inventories and the cost of goods sold.

B. An unlevered firm would have a capital structure weight for the debt of 100%

C. The WACC is sometimes referred to as the "hurdle rate"

D. The appropriate cost of capital to be used in the evaluation of a proposed project tends to vary inversely with the riskiness of that project.