Epsilon currently pays $100 per unit to buy a part for a product it sells. Epsilon has excess capacity, and estimates that making the part would incur variable costs of $8 for direct materials and $64 for direct labor. Epsilon's normal predetermined overhead rate is 150% of direct labor cost, but management computes an incremental overhead rate of $25.60 per unit to make this part. Epsilon should choose to:

Multiple Choice: Buy since the relevant cost to make it is $108 per unit. Make since the relevant cost to make it is $97.60 per unit. Buy since the relevant cost to make it is more than $100.00 per unit. Make since the relevant cost to buy it is $125.60 per unit. Buy since the relevant cost to make it is $133.60 per unit.