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		$3.17	$10,144
Direct labor		4.73	15,136
Variable overhead		4.30	13,760
Fixed overhead		5.50	17,600
Total		$17.70	$56,640

A company has offered to supply this part to X Company for $15.41 per unit. If X Company accepts the offer, it will avoid fixed costs of $9,504, and 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?