x Company is considering buying a part next year that they currently make. This year's production costs for 3,400 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $3.02 3.62 3.40 5.10 $15.14 Total $10,268 12,308 11,560 17,340 $51,476 A company has offered to supply this part to X Company for $13.30 per unit. If X Company accepts the offer, it will avoid fixed costs of $8,150, and it will be able to lease the resources that will become available from not making the part for $2,100. At what production level would X Company be indifferent between making and buying the part next year? A: 1,610 B: 2,012 C: 2,515 D: 3,144 E: 3,930 F: 4,913