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 $3.20 $10,240 Direct labor 3.28 10,496 Variable overhead 4.30 13,760 Fixed overhead 4.60 14,720 Total $15.38 $49,216 A company has offered to supply this part to X Company for $13.90 per unit. If X Company accepts the offer, it will still incur fixed costs of $6,771, but it will be able to lease the resources that will become available from not making the part for $2,400. At what production level would X Company be indifferent between making and buying the part next year?