Sartain 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)	22,000	72,000
Raw material (grams)	52,000	42,000

Each unit of finished goods requires 3 grams of raw material.

If the company plans to sell 570,000 units during the year, the number of units it would have to manufacture during the year would be:

570,000 units

518,000 units

642,000 units

620,000 units