X Company is considering buying a part next year that they currently make. This year's production costs for 3,000 units were as follows:

		Per-Unit	Total
Direct materials		$2.61	$7,830
Direct labor		4.80	14,400
Variable overhead		2.70	8,100
Fixed overhead		5.10	15,300
Total		$15.21	$45,630

A company has offered to supply this part to X Company for $12.55 per unit. If X Company accepts the offer, it will still incur fixed costs of $7,191, but it will be able to lease the resources that will become available from not making the part for $2,900. Next year's expected production level is 3,500 units. 11. If X Company buys the part next year instead of making it, it will save

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