Paradise Corporation budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for next year.

	Beginning Inventory	Ending Inventory
Raw material*	46,000	56,000
Finished goods	86,000	56,000

*Three pounds of raw material are needed to produce each unit of finished product.

If 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