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 $25.30 per unit. This year, production was 13,500 units; next year, production is expected to be 16,750 units. Per-unit production costs for the part this year were: Materials $11.10 Direct labor 8.12 Variable overhead 5.50 Fixed overhead 3.43 Total $28.15 $32,414 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 $3,500. X Company is uncertain about its 16,750 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: 22,545 B: 29,985| OC: 39,881| OD: 53,041| OE: 70,545 F: 93,824