Epsilon Co. can produce a unit of product for the following costs:

Direct material	$8.50
Direct labor	24.50
Overhead	42.50
Total costs per unit	$75.50

An outside supplier offers to provide Epsilon with all the units it needs at $66.75 per unit. If Epsilon buys from the supplier, the company will still incur 30% of its overhead. Epsilon should choose to:

A. Buy since the relevant cost to make it is $75.50.

B. Buy since the relevant cost to make it is $62.75.

C. Buy since the relevant cost to make it is $45.75.

D. Make since the relevant cost to make it is $45.75.

E. Make since the relevant cost to make it is $62.75.