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 $26.18 per unit. This year, production was 14,000 units; next year, production is expected to be 17,950 units. Per-unit production costs for the part this year were: Materials $11.70 Direct labor 8.16 Variable overhead 5.82 Fixed overhead 2.12 Total $27.80 $25,822 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 $3,750. X Company is uncertain about its 17,950 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?

A: 8,120

B: 9,501

C: 11,116

D: 13,006

E: 15,217

F: 17,804