Basma Corporation budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for next year. of FO Raw material Beginning inventory 80,000 Ending inventory 90,000 90,000 Finished goods 160,000 *Three pounds of raw material are needed to produce each unit of finished product. If Basma Corporation plans to sell 400,000 units during next year, the number of units it would have to manufacture during the year would be