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 $25.51 per unit. This year, production was 12,000 units; next year, production is expected to be 14,250 units. Per-unit production costs for the part this year were:

Materials	$10.98
Direct labor	8.28
Variable overhead	5.64
Fixed overhead	2.73
Total	$27.63

$27,191 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 $2,500.

X Company is uncertain about its 14,250 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: 13,228

B: 17,594

C: 23,399

D: 31,121

E: 41,391

F: 55,050