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: Direct materials Per-Unit $3.81 3.44 2.70 3.50 $13.45 Total $11,811 10,664 8,370 10,850 Variable overhead Fixed overhead Total A company has offered to supply this part to X Company for $13.34 per unit. If X Company accepts the offer, it will avoid fixed costs of $5,316, and it will be able to lease the resources that will become available from not making the part for $2,400. At what production level would X Company be indifferent between making and buying the part next year