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*	45,000	61,000
Finished goods	83,600	67,600

* Three pounds of raw material are needed to produce each unit of finished product. If Paradise Corporation plans to sell 502,000 units during next year, the number of units it would have to manufacture during the year would be:

Noreen 4e Recheck 2017-22-03

476,000 units

546,000 units

516,000 units

486,000 units