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 $27.26 per unit. This year, production was 15,000 units; next year, production is expected to be 18,100 units. Total production costs for the part this year were:

Materials	$178,650
Direct labor	128,700
Variable overhead	92,400
Fixed overhead	43,500
Total	$443,250

$31,755 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 $3,250.

X Company is uncertain about its 18,100 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?