X Company is considering buying a part next year that they currently make. This year's production costs for 3,100 units were as follows:

		Per-Unit	Total
Direct materials		$2.64	$8,184
Direct labor		3.09	9,579
Variable overhead		4.30	13,330
Fixed overhead		3.00	9,300
Total		$13.03	$40,393

A company has offered to supply this part to X Company for $13.37 per unit. If X Company accepts the offer, it will still incur fixed costs of $4,464, but it will be able to lease the resources that will become available from not making the part for $2,000. At what production level would X Company be indifferent between making and buying the part next year?