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:

		Per-Unit	Total
Direct materials		$3.66	$11,712
Direct labor		4.37	13,984
Variable overhead		3.40	10,880
Fixed overhead		5.90	18,880
Total		$17.33	$55,456

A company has offered to supply this part to X Company for $14.76 per unit. If X Company accepts the offer, it will avoid fixed costs of $9,251, and it will be able to lease the resources that will become available from not making the part for $2,100. At what production level would X Company be indifferent between making and buying the part next year?