Factor Co. can produce a unit of product for the following costs:

Direct material	$	7.90
Direct labor		23.90
Overhead		39.50
Total product cost per unit	$	71.30

An outside supplier offers to provide Factor with all the units it needs at $43.63 per unit. If Factor buys from the supplier, the company will still incur 65% of its overhead. Factor should choose to:

• Buy since the relevant cost to make it is $57.48.

• Make since the relevant cost to make it is $45.63.

• Buy since the relevant cost to make it is $45.63.

• Make since the relevant cost to make it is $31.80.

• Buy since the relevant cost to make it is $31.80.