X Company is considering buying a part next year that they currently make. This year's production costs for 3,300 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $2.92 4.33 2.50 Total $9,636 14,289 8,250 10,230 $42,405 3.10 $12.85 A company has offered to supply this part to X Company for $13.07 per unit. If X Company accepts the offer, it will still incur fixed costs of $4,604, but 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