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*	47,000	57,000
Finished goods	87,000	57,000

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

If Paradise Corporation plans to sell 515,000 units during next year, the number of units it would have to manufacture during the year would be:

485,000 units

545,000 units

468,000 units

515,000 units