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) 21,000 71,000 Raw material (grams) 51,000 41,000 Each unit of finished goods requires 2 grams of raw material. The company plans to sell 560,000 units during the year. The number of units the company would have to manufacture during the year would be:

610,000 units 631,000 units 509,000 units 560,000 units