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: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $2.86 4.73 2.70 4.50 $14.79 Total $8,866 14,663 8,370 13,950 $45,849 A company has offered to supply this part to X Company for $13.68 per unit. If X Company accepts the offer, it will avoid fixed costs of $7,672, and it will be able to lease the resources that will become available from not making the part for $3,000. At what production level would X Company be indifferent between making and buying the part next year