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 $27.03 per unit. This year, production was 11,000 units; next year, production is expected to be 14,700 units. Total production costs for the part this year were:

Materials	$122,980
Direct labor	105,710
Variable overhead	61,050
Fixed overhead	29,590
Total	$319,330

$6,806 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 $2,750.

X Company is uncertain about its 14,700 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: 5,887

B: 7,829

C: 10,413

D: 13,849

E: 18,419

F: 24,497

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