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: Direct materials Direct labor Variable overhead Fixed overhead Total Per-Unit Total $3.61 $11,913 3.59 11,847 3.40 11,220 3.90 12,870 $14.50 $47,850 A company has offered to supply this part to X Company for $13.87 per unit. If X Company accepts the offer, it will avoid fixed costs of $7,078, and it will be able to lease the resources that will become available from not making the part for $2,100. At what production level would X Company be indifferent between making and buying the part next year