X Company is considering buying a part next year that they currently make. This year's production costs for 3,400 units were as follows:

		Per-Unit	Total
Direct materials		$3.97	$13,498
Direct labor		3.78	12,852
Variable overhead		4.10	13,940
Fixed overhead		3.30	11,220
Total		$15.15	$51,510

A company has offered to supply this part to X Company for $15.13 per unit. If X Company accepts the offer, it will still incur fixed costs of $5,386, but it will be able to lease the resources that will become available from not making the part for $2,600. At what production level would X Company be indifferent between making and buying the part next year?

A: 1,454

B: 1,933

C: 2,571

D: 3,420

E: 4,549

F: 6,050