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*	52,000		62,000
Finished goods	92,000		62,000

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

If Paradise Corporation plans to sell 540,000 units during next year, the number of units it would have to manufacture during the year would be: