X Company is considering buying a part next year that they currently make. This year's production costs for 3,500 units were as follows:

		Per-Unit	Total
Direct materials		$2.36	$8,260
Direct labor		3.30	11,550
Variable overhead		4.50	15,750
Fixed overhead		5.10	17,850
Total		$15.26	$53,410

A company has offered to supply this part to X Company for $13.58 per unit. If X Company accepts the offer, it will avoid fixed costs of $9,104, and it will be able to lease the resources that will become available from not making the part for $3,000. At what production level would X Company be indifferent between making and buying the part next year?

A: 2,661

B: 3,539

C: 4,707

D: 6,260

E: 8,326

F: 11,074