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		$2.55	$7,650
Direct labor		4.14	12,420
Variable overhead		2.60	7,800
Fixed overhead		4.90	14,700
Total		$14.19	$42,570

A company has offered to supply this part to X Company for $12.70 per unit. If X Company accepts the offer, it will avoid fixed costs of $7,644, and it will be able to lease 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?