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		$3.76	$11,656
Direct labor		4.26	13,206
Variable overhead		2.70	8,370
Fixed overhead		4.60	14,260
Total		$15.32	$47,492

A company has offered to supply this part to X Company for $13.98 per unit. If X Company accepts the offer, it will still incur fixed costs of $7,130, but it will be able to lease the resources that will become available from not making the part for $2,900. At what production level would X Company be indifferent between making and buying the part next year?