X Company is considering buying a part next year that they currently make. This year's production costs for 3,000 units were as follows: Per-Unit Total Direct materials $3.28 $9,840 Direct labor 4.86 14,580 Variable 3.40 10,200 overhead Fixed overhead 3.30 9,900 Total $14.84 $44,520 A company has offered to supply this part to X Company for $14.91 per unit. If X Company accepts the offer, it will avoid fixed costs of $4,554, and 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: 637 B: 797C: 996 D: 1,245 E: 1,556 OF: 1,945