Finy Corp is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year.

	Beginning Inventory	Ending Inventory
Finished goods (units)	20,000	30,000
Raw material (grams)	50,000	40,000

Each unit of finished goods requires 7 grams of raw material. The company plans to sell 270,000 units during the year. The number of units the company would have to manufacture during the year would be:

Group of answer choices

280,000 units

300,000 units

270,000 units

260,000 units