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:

		Per-Unit	Total
Direct materials		$3.33	$10,989
Direct labor		4.91	16,203
Variable overhead		2.50	8,250
Fixed overhead		4.60	15,180
Total		$15.34	$50,622

A company has offered to supply this part to X Company for $14.15 per unit. If X Company accepts the offer, it will still incur fixed costs of $8,045, but 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: 1,691

B: 1,978

C: 2,315

D: 2,708

E: 3,168

F: 3,707