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 material Beginning Inventory 41,000 Ending Inventory 51,000 Finished goods 81,000 51,000 Three pounds of raw material are needed to produce each unit of finished product. If Paradise Corporation plans to sell 485,000 units during next year, the number of units it would have to manufacture during the year would be