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*	52,800	53,600
Finished goods	85,800	56,200

* Three pounds of raw material are needed to produce each unit of finished product. If Paradise Corporation plans to sell 528,000 units during next year, the number of units it would have to manufacture during the year would be:

Noreen 4e Recheck 2017-22-03

488,400 units

528,400 units

558,400 units

498,400 units