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

Direct material	$8
Direct labor	$24
Overhead	$40
Total costs per unit	$72

An outside supplier offers to provide Epsilon with all the units it needs at $60 per unit. If Epsilon buys from the supplier, the company will still incur 40% of its overhead. Epsilon should choose to:

A. Buy since the relevant cost to make it is $72.

B. Make since the relevant cost to make it is $56.

C. Buy since the relevant cost to make it is $48.

D. Make since the relevant cost to make it is $48.

E. Buy since the relevant cost to make it is $56.