Epsilon currently pays $84 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 $48 for direct labor. Epsilon's normal predetermined overhead rate is 150% of direct labor cost, but management computes an incremental overhead rate of $19.20 per unit to make this part. Epsilon should choose to: O Buy since the relevant cost to make it is $92 per unit. O Make since the relevant cost to make it is $75.20 per unit. O Buy since the relevant cost to make it is more than $84.00 per unit. O Make since the relevant cost to buy it is $103.20 per unit. O Buy since the relevant cost to make it is $111.20 per unit