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 $26.10 per unit. This year, production was 11,000 units; next year, production is expected to be 12,500 units. Total production costs for the part this year were: Materials $122,760 Direct labor 94,320 Variable overhead 65,000 Fixed overhead 41,910 Total $323,070 $5,500 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 12,500 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?