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:

		Per-Unit	Total
Direct materials		$3.96	$12,276
Direct labor		3.18	9,858
Variable overhead		4.20	13,020
Fixed overhead		3.90	12,090
Total		$15.24	$47,244

A company has offered to supply this part to X Company for $13.84 per unit. If X Company accepts the offer, it will avoid fixed costs of $5,440, and it will be able to lease the resources that will become available from not making the part for $2,700. Next year's expected production level is 3,500 units. 11. If X Company makes the part next year instead of buying it, it will save

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12. At what production level would X Company be indifferent between making and buying the part next year?