X Company is considering buying a part next year that they currently make. This year's production costs for 3,500 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $3.05 4.33 4.40 3.90 $15.68 Total $10,675 15,155 15,400 13,650 $54,880 A company has offered to supply this part to X Company for $15.24 per unit. If X Company accepts the offer, it will still incur fixed costs of $6,552, but it will be able to lease the resources that will become available from not making the part for $2,500. At what production level would X Company be indifferent between making and buying the part next year