Please help me with this multiple choice question:

Sarter Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year.

	Beginning Inventory	Ending Inventory
Finished goods (units)	31,000	81,000
Raw material (grams)	61,000	51,000

Each unit of finished goods requires 2 grams of raw material.

If the company plans to sell 780,000 units during the year, the number of units it would have to manufacture during the year would be:

	780,000 units
	830,000 units
	719,000 units
	861,000 units