Sarter 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) Raw materlal (grams) 22,000 72,000 52,000 42,000 Each unit of finished goods requires 3 grams of raw materlal 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 518,000 units 620,000 units 642,000 units 570,000 units