X Company is considering buying a part next year that they currently make. This year's production costs for 3,200 units were as follows:

		Per-Unit	Total
Direct materials		$3.37	$10,784
Direct labor		4.21	13,472
Variable overhead		2.50	8,000
Fixed overhead		5.00	16,000
Total		$15.08	$48,256

A company has offered to supply this part to X Company for $13.34 per unit. If X Company accepts the offer, it will still incur fixed costs of $8,800, but it will be able to lease the resources that will become available from not making the part for $2,900. At what production level would X Company be indifferent between making and buying the part next year?