X Company currently makes a part and is considering buying it from a company has offered to supply it for $18.18 per unit. This year, per-unit production costs to produce 52,000 units were:

Direct materials	$6.70
Direct labor	5.70
Overhead	5.20
Total	$17.60

$197,600 of the total overhead costs were variable; $16,744 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 $75,000. Production next year is expected to increase to 56,250 units. 3. If X Company continues to make the part instead of buying it, it will save

4. 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?