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	Ending Inventory
Finished goods (units)	30,000	40,000
Raw material (grams)	60,000	50,000

Each unit of finished goods requires 3 grams of raw material. The company plans to sell 370,000 units during the year.

The number of units the company would have to manufacture during the year would be:

Multiple Choice

A. 370,000 units

B. 380,000 units

C. 410,000 units

D. 310,000 units