X Company is considering buying a part next year that they currently make. This year's production costs for 3,000 units were as follows: Per-Unit $3.55 Direct materials Direct labor Variable overhead Fixed overhead Total 3.03 3.90 3.40 $13.88 Total $10,650 9,090 11,700 10,200 $41,640 A company has offered to supply this part to X Company for $13.89 per unit. If X Company accepts the offer, it will still incur fixed costs of $4,794, but it will be able to lease the resources that will become available from not making the part for $2,700. At what production level would X Company be indifferent between making and buying the part next year? A: 1,290 B: 1,458 C: 1,647 D: 1,862 E: 2,104 OF: 2,377