HBC Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Beginning Finished goods (units) Raw material (grams) Inventory Ending Inventory 30,000 80,000 60,000 50,000 Each unit of finished goods requires 3 grams of raw material. The company plans to sell 770,000 units during the year. The number of units the company would have to manufacture during the year would be: Multiple Choice 820,000 units 770,000 units 710,000 units 850,000 units