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.

Raw Materials Beg Inv =54,000

Raw Materials End Inv = 64,000

Finished Goods Beg Inv = 94,000

Finished Goods End Inv = 64,000

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

If Paradise Corporation plans to sell 550,000 units during next year, the number of units it would have to manufacture during the year would be:

A. 496,000 Units

B. 550,000 Units

C. 580,000 Units

D. 520,000 Units