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

Direct material	$ 7.60
Direct labor	23.60
Overhead	38.00
Total product costs per unit	$ 69.20

An outside supplier offers to provide Epsilon with all the units it needs at $59.90 per unit. If Epsilon buys from the supplier, the company will still incur 35% of its overhead. Epsilon should choose to:

Multiple Choice

Buy since the relevant cost to make it is $69.20.

Make since the relevant cost to make it is $55.90.

Buy since the relevant cost to make it is $44.50.

Make since the relevant cost to make it is $44.50.

Buy since the relevant cost to make it is $55.90.