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 $27.26 per unit. This year, production was 13,500 units; next year, production is expected to be 17,400 units. Per-unit production costs for the part this year were:

Materials	$11.08
Direct labor	9.79
Variable overhead	5.86
Fixed overhead	2.68
Total	$29.41

$31,115 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 $3,000.

X Company is uncertain about its 17,400 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) 13,006

b) 28,516

c) 24,372

d) 15,217

e) 17,804

f) 20,831