X Company is considering buying a part next year that they currently make. This year's production costs for 3,200 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $2.90 3.20 2.70 4.10 $12.90 Total $9,280 10,240 8,640 13,120 $41,280 A company has offered to supply this part to X Company for $11.91 per unit. If X Company accepts the offer, it will avoid fixed costs of $6,035, and it will be able to lease the resources that will become available from not making the part for $2,700. At what production level would X Company be indifferent between making and buying the part next year