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 $25.64 per unit. This year, production was 11,500 units; next year, production is expected to be 15,500 units. Per-unit production costs for the part this year were: Materials Direct labor Variable overhead Fixed overhead Total $10.79 8.43 5.90 3.31 $28.43 $26,646 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 15,500 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year? OA: 29,172|OB: 42,300 C: 61,334 OD: 88,935| OE: 128,956|| OF: 186,986