X Company no longer has the space necessary to produce all of its parts. A company has offered to supply one of X Company's parts for $26.02 per unit. This year, production was 13,500 units; next year, production is expected to be 15,900 units. Total production costs for the part this year were:

Materials	$142,830
Direct labor	116,235
Variable overhead	83,970
Fixed overhead	49,410
Total	$392,445

$36,069 of X Company's fixed overhead cannot be avoided even if it buys the part. In addition, if X Company buys the part, it will be able to rent some equipment that will no longer be needed, to a company for $3,750.

X Company is uncertain about its 15,900 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?

A: 6,732

B: 8,954

C: 11,909

D: 15,839

E: 21,066

F: 28,018