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		$2.79	$9,486
Direct labor		3.19	10,846
Variable overhead		3.30	11,220
Fixed overhead		5.20	17,680
Total		$14.48	$49,232

A company has offered to supply this part to X Company for $12.66 per unit. If X Company accepts the offer, it will avoid fixed costs of $9,724, 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?