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		$2.56	$8,192
Direct labor		3.25	10,400
Variable overhead		4.40	14,080
Fixed overhead		3.90	12,480
Total		$14.11	$45,152

A company has offered to supply this part to X Company for $13.42 per unit. If X Company accepts the offer, it will avoid fixed costs of $5,990, and it will be able to lease the resources that will become available from not making the part for $3,000. At what production level would X Company be indifferent between making and buying the part next year?