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-UnitTotalDirect materials$3.50$10,850Direct labor4.9115,221Variable overhead3.3010,230Fixed overhead6.0018,600Total$17.71$54,901

A company has offered to supply this part to X Company for $14.88 per unit. If X Company accepts the offer, it will still incur fixed costs of $9,300, but it will be able to lease the resources that will become available from not making the part for $2,600.At what production level would X Company be indifferent between making and buying the part next year?

A: 2,602B: 2,940C: 3,322D: 3,754E: 4,242F: 4,793