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 $24.88 per unit. This year, production was 15,000 units; next year, production is expected to be 18,250 units. Total production costs for the part this year were:

Materials	$153,750
Direct labor	127,050
Variable overhead	82,650
Fixed overhead	31,800
Total	$395,250

$4,134 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 $4,000.

X Company is uncertain about its 18,250 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: 6,678

B: 7,813

C: 9,142

D: 10,696

E: 12,514

F: 14,641