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: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $3.32 4.22 4.00 6.00 $17.54 Total $9,960 12,660 12,000 18,000 $52,620 A company has offered to supply this part to X Company for $14.85 per unit. If X Company accepts the offer, it will still incur fixed costs of $9,180, but it will be able to lease the resources that will become available from not making the part for $2,700. At what production level would X Company be indifferent between making and buying the part next year