X Company is considering buying a part next year that they currently make. This year's production costs for 3,200 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $2.42 3.69 2.80 4.00 $12.91 Total $7,744 11,808 8,960 12,800 $41,312 A company has offered to supply this part to X Company for $12.38 per unit. If X Company accepts the offer, it will still incur fixed costs of $6,272, 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: 2,353B: 2,659C: 3,005 OD: 3,396 OE: 3,837 OF: 4,336