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 $26.37 per unit. This year, production was 11,500 units; next year, production is expected to be 14,950 units. Per-unit production costs for the part this year were: Materials $10.69 Direct labor 9.39 Variable 5.67 overhead Fixed overhead 3.13 Total $28.88 $27,716 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 $4,000. X Company is uncertain about its 14,950 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?