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 $27.34 per unit. This year, production was 14,500 units; next year, production is expected to be 18,150 units. Per-unit production costs for the part this year were: Materials $11.31 Direct labor 8.92 Variable overhead 6.45 Fixed overhead 2.78 Total $29.46 $31,845 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 18,150 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?