Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year.

Each unit of finished goods requires 3 grams of raw material. The company plans to sell 260,000 units during the year.

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

Finished goods (units) Raw material (grams) Beginning Inventory 31,000 61,000 Ending Inventory 41,000 51,000 Multiple Choice 260,000 units 301,000 units 270,000 units 199,000 units