Pluta Company plans the following beginning and ending inventory levels (in units) for January: April 30 100,000 20,000 100,000 April 1 80,000 20,000 160,000 Raw Materials Work in Process Finished Goods Two units of raw material are needed to produce each unit of finished product. If the company plans to sell 960,000 units during April, the number of units it would need to manufacture during April would be: 1,020,000 units. 960,000 units. 900,000 units. 880,000 units