Sarter Corporation is in the process of preparing. The following and ending inventory levels are planned for the year

	Beginning Inventory	Ending Inventory
Finished goods (units)	70,000	20,000
Raw material (grams)	50,000	60,000

Each unit of finished goods requires 3 grams of raw material. The company plans to sell 880,000 units during the year.

The number of units the company would have to manufacture during the year would be:

900,000 units

930,000 units

880,000 units

830,000 units