Alder Company budgets on an annual basis. The following beginning and ending inventory levels (in units) are planned for the next year. Two units of raw material are required to produce each unit of finished product.

	January 1			December 31
Raw material		43,000			52,000
Work in process		18,000			18,000
Finished goods		86,000			72,000

Required:

1.	If Alder Company plans to sell 470,000 units during the year, compute the number of units the firm would have to manufacture during the year.