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)	31,000	81,000
Raw material (grams)	61,000	51,000

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

If the company plans to sell 660,000 units during the year, the number of units it would have to manufacture during the year would be:

710,000 units

741,000 units

599,000 units

660,000 units