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 28,000 58,000 Ending Inventory 78,000 48,000 Each unit of finished goods requires 3 grams of raw material. The company plans to sell 630,000 units during the year. The number of units the company would have to manufacture during the year would be: Multiple Choice 572,000 units 708,000 units 680,000 units