12 Alpha Co. can produce a unit of Beta for the following costs: Direct material. $ 8 Direct labor......... 24 Overhead..... 40 Total costs per unit.. $72 An outside supplier offers to provide Alpha with all the Beta units it needs at $60 per unit. If Alpha buys from the supplier, Alpha will still incur 60% of its overhead. Alpha should I A. Buy Beta since the relevant cost to make it is $72. B. Make Beta since the relevant cost to make it is $56. C. Make Beta since the relevant cost to make it is $48. D. Buy Beta since the relevant cost to make it is $48, E. Buy Beta since the relevant cost to make it is $56