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 $27.58 per unit. This year, production was 13,500 units; next year, production is expected to be 17,350 units. Total production costs for the part this year were:

Materials $153,495

Direct labor 124,065

Variable overhead 86,940

Fixed overhead 36,720

Total $401,220

$31,946 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 $2,000. X Company is uncertain about its 17,350 unit production estimate for next year. At what level of production would X Company be indifferent between making and buying the part next year?