Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Finished goods (units) Raw material (grams) Beginning Inventory 21,000 51,000 Ending Inventory 31,000 41,000 Each unit of finished goods requires 2 grams of raw material. The company plans to sell 160,000 units during the year. The number of units the company would have to manufacture during the year would be: Multiple Choice 191,000 units 170,000 units 160,000 units 109,000 units