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)	28,000	78,000
Raw material (grams)	58,000	48,000

Each unit of finished goods requires 3 grams of raw material. The company plans to sell 630,000 units during the year.

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

Garrison 16e Rechecks 2017-10-03

Multiple Choice

630,000 units

708,000 units

572,000 units

680,000 units