X Company is considering buying a part next year that they currently make. This year's production costs for 3,200 units were as follows:

		Per-Unit	Total
Direct materials		$3.85	$12,320
Direct labor		4.66	14,912
Variable overhead		2.80	8,960
Fixed overhead		5.00	16,000
Total		$16.31	$52,192

A company has offered to supply this part to X Company for $14.54 per unit. If X Company accepts the offer, it will still incur fixed costs of $7,840, but it will be able to lease the resources that will become available from not making the part for $2,600. At what production level would X Company be indifferent between making and buying the part next year?