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 $25.82 per unit. This year, production was 14,500 units; next year, production is expected to be 16,950 units. Per-unit production costs for the part this year were: $10.00 8.95 Materials Direct labor Variable overhead Fixed overhead Total 6.28 2.90 $28.13 $37,845 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 $2,500. X Company is uncertain about its 16,950 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year