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

$\backslash$table$[[,$Beginning,Ending$],[,$Inventory,Inventory$],[$Finished goods $($units$),20,000,30,000],[$Raw material $($grams$),50,000,40,000]]$

Each unit of finished goods requires $7$ grams of raw material. The company plans to sell $270,000$ units during the year.

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