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		$2.75	$9,350
Direct labor		4.03	13,702
Variable overhead		3.90	13,260
Fixed overhead		5.60	19,040
Total		$16.28	$55,352

A company has offered to supply this part to X Company for $14.05 per unit. If X Company accepts the offer, it will avoid fixed costs of $9,520, and it will be able to lease the resources that will become available from not making the part for $3,000. At what production level would X Company be indifferent between making and buying the part next year?