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 $2.87 $9,471

Direct labor 3.69 12,177

Variable overhead 3.00 9,900

Fixed overhead 4.40 14,520

Total $13.96 $46,068

A company has offered to supply this part to X Company for $12.79 per unit. If X Company accepts the offer, it will avoid fixed costs of $7,405, and it will be able to lease the resources that will become available from not making the part for $2,800. At what production level would X Company be indifferent between making and buying the part next year?

A: 1,786 B: 2,376 C: 3,160 D: 4,202 E: 5,589 F: