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 $27.46 per unit. This year, production was 12,000 units; next year, production is expected to be 14,000 units. Per-unit production costs for the part this year were:

Materials	$11.55
Direct labor	9.03
Variable overhead	6.34
Fixed overhead	2.86
Total	$29.78

$29,858 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 $2,000.

X Company is uncertain about its 14,000 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?