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X Company is considering buying a part next year that they currently make. This year's production costs for 3,500 units were as follows: Per-Unit Total Direct materials $2.91 $10,185 Direct 4.73 labor 16,555 Variable overhead 2.70 9,450 Fixed overhead 4.00 14,000 Total $14.34 $50,190 A company has offered to supply this part to X Company for $13.60 per unit. If X Company accepts the offer, it will avoid fixed costs of $7,700, and it will be able to lease the resources that will become available from not making the part for $2,100. At what production level would X Company be indifferent between making and buying the part next year? A: 3,006 OB: 3,758 OC: 4,697 OD: 5,871 OE: 7,339 OF: 9,174