X Company is considering buying a part next year that they currently make. This year's production costs for 3,500 units were as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit $3.92 4.63 3.60 5.10 $17.25 Total $13,720 16,205 12,600 17,850 $60,375 A company has offered to supply this part to X Company for $15.37 per unit. If X Company accepts the offer, it will avoid fixed costs of $8,925, 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