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		$3.70	$10,444
Direct labor		3.00	8,971
Variable overhead		2.10	8,610
Fixed overhead		4.90	17,290
Total		$14.91	$46,321

A company has offered to supply this part to X Company for $14.20 per unit. If X Company accepts the offer, it will still incur fixed costs of $9,657, but it will be able to lease the resources that will become available from not making the part for $2,100. At what production level would X Company be indifferent between making and buying the part next year?