TB MC Qu. 8-171 Sarafiny Corporation is in the process of.. Sarafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year Beginning Inventory 24,000 54,000 Ending Inventory 74,000 44,000 Finished goods (units) Raw material (grams) Each unit of finished goods requires 3 grams of raw material. The company plans to sell 710,000 units during the year The number of units the company would have to manufacture during the year would be: Multiple Choice 710,000 units 784,000 units 656,000 units 760,000 units