X Company is considering buying a part next year that they currently make. This year's production costs for 3,500 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $2.31 4.26 3.10 3.60 $13.27 Total $8,085 14,910 10,850 12,600 $46,445 A company has offered to supply this part to X Company for $12.95 per unit. If X Company accepts the offer, it will avoid fixed costs of $6,300, and it will be able to lease the resources that will become available from not making the part for $2,000. At what production level would X Company be indifferent between making and buying the part next year? A: 829 B: 1,036 DC: 1,296 OD: 1,620 E: 2,024 F: 2,530