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 $24.67 per unit. This year, production was 11,000 units; next year, production is expected to be 13,800 units. Total production costs for the part this year were:

Materials	$113,300
Direct labor	90,970
Variable overhead	60,830
Fixed overhead	29,480
Total	$294,580

$21,520 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 13,800 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?