Brakes 4 Less, Inc. budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for the fiscal year of July 1, 2017 through June 30, 2018. July 1, 2017 June 30, 2018 Raw material1 40,000 10,000 Work-in-process 8,000 8,000 Finished goods 30,000 5,000 1 Three (3) units of raw material are needed to produce each unit of finished product. (1) If Brakes plans to sell 500,000 units during the 2017-2018 fiscal year, the number of units it would have to manufacture during the year would be