Bodin Company budgets on an annual basis. The following beginning and ending inventory levels (in units) are plannned for the year 20x1. Four units of raw material are required to produce each unit of finished product.

	January 1			December 31
Raw material		40,000			52,000
Work in process		13,000			13,000
Finished goods		87,000			64,000

Required: 1. If Bodin Company plans to sell 458,000 units during the year, compute the number of units the firm would have to manufacture during the year. 2. If 509,000 finished units were to be manufactured by Bodin Company during the year, determine the amount of raw material to be purchased.

1. Required production in Units:

2. Raw material purchases in Units: