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

Direct material	$	9.00
Direct labor		25.00
Overhead		45.00
Total product costs per unit	$	79.00

An outside supplier offers to provide Epsilon with all the units it needs at $69.50 per unit. If Epsilon buys from the supplier, the company will still incur 30% of its overhead. Epsilon should choose to:

Buy since the relevant cost to make it is $79.00.

Buy since the relevant cost to make it is $47.50.

Make since the relevant cost to make it is $65.50.

Make since the relevant cost to make it is $47.50.

Buy since the relevant cost to make it is $65.50.