Factor Company estimates that producing a unit of product would require $$7\mathrm{.}50$ per unit of direct materials and $$23\mathrm{.}50$ per unit of direct labor. Factor Company normally applies overhead using a predetermined overhead rate of $150\%$ of direct labor cost. Factor Company estimates incremental overhead of $$15\mathrm{.}00$ per unit of product. An outside supplier offers to provide Factor Company with all the units it needs at a price of $$44\mathrm{.}00$ per unit. Factor Company should choose to:

a$.$Buy since the relevant cost to make it is $$53\mathrm{.}50.$

b$.$Make since the relevant cost to make it is $$46\mathrm{.}00.$

c$.$Buy since the relevant cost to make it is $$46\mathrm{.}00.$

d$.$Make since the relevant cost to make it is $$31\mathrm{.}00.$

e$.$Buy since the relevant cost to make it is $$31\mathrm{.}00.$