Of the following, one of the disadvantages of the comparative cost of capital method is ( ).

The comparative cost of capital method only takes the lowest cost of capital as the selection criterion, which is a relatively convenient method due to the simple measurement process. However, this method only compares the cost of capital of various financing combinations, it is difficult to distinguish the difference in financial risk factors between different financing programs, and it is sometimes difficult to determine the cost of capital of various financing methods in the actual calculation.