Saunders Manufacturing is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year: Finished goods (units) Raw material (grams) Beginning Inventory Ending Inventory 70,000 50,000 20,000 60,000 Each unit of finished goods requires 3 grams of raw material. The company plans to sell 649,000 units during the year. The number of units the company would have to manufacture during the year would be: O a. 599,000 O b. 669,000 O c. 579,000 O d. 699,000