X Company is considering buying a part next year that they currently make. This year's production costs for 3,300 units were as follows:

		Per-Unit	Total
Direct materials		$2.78	$9,174
Direct labor		3.41	11,253
Variable overhead		2.60	8,580
Fixed overhead		3.80	12,540
Total		$12.59	$41,547

A company has offered to supply this part to X Company for $11.98 per unit. If X Company accepts the offer, it will still incur fixed costs of $6,145, but 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?

A: 1,471

B: 1,722

C: 2,014

D: 2,357

E: 2,757

F: 3,226