X Company is considering buying a part next year that they currently make. This year's production costs for 3,300 units were as follows: Per-Unit Total Direct $2.92 $9,636 materials 4.89 16,137 Direct labor Variable overhead 2.80 9.240. Fixed overhead 4.90 16,170 Total $15.51 $51,183 A company has offered to supply this part to X Company for $13.81 per unit. If X Company accepts the offer, it will still incur fixed costs of $7,276, but it will be able to lease the resources that will become available from not making the part for $2,400. At what production level would X Company be indifferent between making and buying the part next year? * Tries 0/3