X Company currently makes a part and is considering buying it from a company has offered to supply it for $15.93 per unit. This year, per-unit production costs to produce 52,000 units were:

Direct materials	$5.20
Direct labor	4.80
Overhead	5.70
Total	$15.70

$213,200 of the total overhead costs were variable; $25,792 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 $80,000. Production next year is expected to increase to 56,850 units. a. If X Company buys the part instead of making it, it will save _______?

b. 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?