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

Direct material	$7.70
Direct labor	23.70
Overhead	38.50
Total costs per unit	$69.90

An outside supplier offers to provide Epsilon with all the units it needs at $62.35 per unit. If Epsilon buys from the supplier, the company will still incur 30% of its overhead. Epsilon should choose to:

Make since the relevant cost to make it is $58.35.

Buy since the relevant cost to make it is $69.90.

Buy since the relevant cost to make it is $42.95.

Make since the relevant cost to make it is $43.

Buy since the relevant cost to make it is $58.