Need help with this one

Paradise Corporation budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels(in units) are planned for next years. Three pounds of raw material are needed to produce each units of finished product. It paradise corporation plans to sell 510,000 units during next year, the number of units it would have to manufacture during the year would be: 464,000 units 510,000 units 540,000 units 480,000 units