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	55,000
Finished goods	85,000	55,000

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

If Paradise Corporation plans to sell 505,000 units during next year, the number of units it would have to manufacture during the year would be:

505,000 units

475,000 units

460,000 units

535,000 units