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-Unit	Total
Direct materials		$2.33	$7,223
Direct labor		3.86	11,966
Variable overhead		3.10	9,610
Fixed overhead		5.60	17,360
Total		$14.89	$46,159

A company has offered to supply this part to X Company for $12.67 per unit. If X Company accepts the offer, it will avoid fixed costs of $9,548, and it will be able to lease the resources that will become available from not making the part for $2,400. At what production level would X Company be indifferent between making and buying the part next year?