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) 20,000 70,000 Raw Materials (grams) 50,000 40,000 Each unit of finished goods requires 2 grams of raw material. 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: