X Company is considering buying a part next year that they currently make. This year's production costs for 3,500 units were as follows Per-Unit $2.69 Direct materials Direct labor Variable overhead Fixed overhead Total $9.415 14,070 8,750 19,600 $51,835 2.50 5.60 $14.81 Total A company has offered to supply this part to X Company for $12.38 per unit. If X Company accepts the offer, it will avoid fixed costs of $10,192, and it will be able to ease the resources that will become available from not making the part for $2,200. At what production level would X Company be indifferent between making and buying the part next year