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*	60,000	70,000
Finished goods	100,000	70,000

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

If Paradise Corporation plans to sell 580,000 units during next year, the number of units it would have to manufacture during the year would be:

Multiple Choice 520,000 units 550,000 units 610,000 units 580,000 units