X Company no longer has the space necessary to produce all of its parts. A company has offered to supply one of the X company's parts for $26.24 per unit. This year, production was 13,500 units. Next year, production is expected to be 16,750 units. Total Production costs for the part this year were:

Materials: $143,370

Direct Labor: $123,525

Variable Overhead: $80,055

Fixed Overhead: $38,475

TOTAL: $385,425

$11542 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 space it no longer needs for $2,000.

X Company is Uncertain of its 16,750 unit production estimate for next year. At what production level would X Company be indifferent between making and buying the part for next year?