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 $26.46 per unit. This year, production was 14,000 units; next year, production is expected to be 16,450 units. Per-unit production costs for the part this year were:

Materials	$11.59
Direct labor	8.47
Variable overhead	5.82
Fixed overhead	2.97
Total	$28.85

$36,590 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 $3,750.

X Company is uncertain about its 16,450 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?