X Company is considering buying a part next year that they currently make. This year's production costs for 3,000 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $3.91 4.39 3.40 3.90 $15.60 Total $11,730 13,170 10,200 11,700 $46,800 A company has offered to supply this part to X Company for $14.82 per unit. If X Company accepts the offer, it will avoid fixed costs of $6,318, and it will be able to lease the resources that will become available from not making the part for $2,200. At what production level would X Company be indifferent between making and buying the part next year? O A: 1,747 OB: 2,184 OC: 2,730 OD: 3,413 OE: 4,266 OF: 5,332