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

Direct material $ $8\mathrm{.}80$

Direct labor $24\mathrm{.}80$

Overhead $44\mathrm{.}00$

Total product costs per unit $ $77\mathrm{.}60$

An outside supplier offers to provide Epsilon with all the units it needs at $$66\mathrm{.}20$ per unit. If Epsilon buys from the supplier, the company will still incur $35\%$ of its overhead. Epsilon should choose to: