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 $25.69 per unit. This year, production was 13,500 units; next year, production is expected to be 15,500 units. Total production costs for the part this year were:

Materials	$143,910
Direct labor	116,370
Variable overhead	77,355
Fixed overhead	31,185
Total	$368,820

$9,044 of X Company's fixed overhead can be avoided 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 $2,000.

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?

A: 9,181

B: 12,211

C: 16,241

D: 21,600

E: 28,728

F: 38,208