X Company is considering buying a part next year that they currently make. This year's production costs for 3,400 units were as follows:

		Per-Unit	Total
Direct materials		$2.86	$9,724
Direct labor		3.71	12,614
Variable overhead		2.70	9,180
Fixed overhead		4.70	15,980
Total		$13.97	$47,498

A company has offered to supply this part to X Company for $12.56 per unit. If X Company accepts the offer, it will avoid fixed costs of $7,670, and 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?

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