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:

Select one:

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.