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X Company is considering buying a part next year that they currently make. This year's production costs for 3,100 units were as follows: Per-Unit Total

X Company is considering buying a part next year that they currently make. This year's production costs for 3,100 units were as follows:

Per-Unit Total
Direct materials $3.45 $10,695
Direct labor 4.65 14,415
Variable overhead 3.00 9,300
Fixed overhead 4.50 13,950
Total $15.60 $48,360

A company has offered to supply this part to X Company for $14.40 per unit. If X Company accepts the offer, it will still incur fixed costs of $6,556, but 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: 684 B: 910 C: 1,210 D: 1,609 E: 2,140 F: 2,847

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