Saunders Manufacturing 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) 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 841,000 units during the year. The number of units the company would have to manufacture during the year would be: Select one: O a. 791,000 O b. 861,000 o c.771,000 O d. 891,000