Sartain Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Each unit of finished goods requires 2 grams of raw material.

3. If the company plans to sell 670,000 units during the year, the number of units it would have to manufacture during the year would be:

A. 670,000 units

B. 720,000 units

C. 740,000 units

D. 620,000 units