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 $25.25 per unit. This year, production was 11,500 units; next year, production is expected to be 14,150 units. Per-unit production costs for the part this year were:

Materials	$10.72
Direct labor	8.05
Variable overhead	5.95
Fixed overhead	3.03
Total	$27.75

$27,876 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 14,150 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?

A 12,039

B 14085

C 16480

D 19,281

E 22,559

F 26,394