Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Finished goods (units) Raw material (grams) Beginning Inventory Ending Inventory 30,000 40,000 20,000 50,000 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: