X Company currently makes a part and is considering buying it from a company has offered to supply it for $16.24 per unit. This year, per-unit production costs to produce 54,000 units were:

Direct materials	$ 5.90
Direct labor	5.90
Overhead	4.60
Total	$ 16.40

$151,200 of the total overhead costs were variable; $27,216 of the fixed overhead costs can be avoided if X Company buys the part. In addition, the resources that were used for production can be rented to another company for $70,000. Production next year is expected to increase to 58,300 units.

1. If X Company buys the part instead of making it, it will save____?

2. X Company is uncertain about next year's production level. At what production level will the company be indifferent between making and buying the part?