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) 26,000 76,000 Raw material (grams) 56,000 46,000 Each unit of finished goods requires 2 grams of raw material. The company plans to sell 730,000 units during the year. The number of units the company would have to manufacture during the year would be: Multiple Choice 674,000 units 730,000 units 806,000 units 780,000 units