Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Beginning Inventory 27,000 57,000 Ending Inventory 37,000 47,880 Finished goods (units) Raw material (grams) Each unit of finished goods requires 2 grams of raw material. The company plans to sell 220,000 units during the year. The number of units the company would have to manufacture during the year would be