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 $26.52 per unit. This year, production was 13,000 units; next year, production is expected to be 15,550 units. Per-unit production costs for the part this year were: $11.15 8.85 Materials Direct labor Variable overhead Fixed overhead Total 5.89 3.08 $28.97 $35,235 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 $3,000. X Company is uncertain about its 15,550 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year