Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the Finished goods (units) Raw material (grams) Beginning Inventory 31,000 61,000 Ending Inventory 81,000 51,000 Each unit of finished goods requires 3 grams of raw material. The company plans to sell 660,000 units during the year. The number of units the company would have to manufacture during the year would be: Multiple Choice 741,000 units The number of units the company would have to manufacture during the year would be: Multiple Choice 741,000 units 660,000 units 23 710,000 units 599,000 units