X Company currently makes a part and is considering buying it next year from a company that has offered to supply it for $15.57 per unit. This year, total costs to produce 56,000 units were: Direct materials $291,200 Direct labor 302,400 Variable overhead 168,000 Fixed overhead 106,400 If X Company buys the part, it can avoid $40,432 of the fixed overhead. The resources that will become idle if they choose to buy the part can be used to increase production of another product, resulting in additional total contribution margin of $70,000. The marketing manager is uncertain what demand will be next year. What level of demand will make the company indifferent between making the part and buying it?