X Company is considering buying a part next year that they currently make. This year's production costs for 3,400 units were as follows:

		Per-Unit	Total
Direct materials		$3.02	$10,268
Direct labor		3.62	12,308
Variable overhead		3.40	11,560
Fixed overhead		5.10	17,340
Total		$15.14	$51,476

A company has offered to supply this part to X Company for $13.30 per unit. If X Company accepts the offer, it will avoid fixed costs of $8,150, and 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: 1,610

B: 2,012

C: 2,515

D: 3,144

E: 3,930

F: 4,913