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.

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:

$500,000$ units

$520,000$ units

$510,000$ units

$570,000$ units