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 $27.60 per unit. This year, production was 11,500 units; next year, production is expected to be 14,400 units. Per-unit production costs for the part this year were:

Materials	$11.21
Direct labor	9.29
Variable overhead	6.41
Fixed overhead	2.42
Total	$29.33

$19,759 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 $3,250.

X Company is uncertain about its 14,400 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?