TB MC Qu. 8-46 Paradise Corporation budgets on an annual ... Paradise Corporation budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels in units) are planned for next year Raw material Finished goods Beginning Inventory 48,000 88,000 Ending Inventory 58,00 58,000 * Three pounds of raw material are needed to produce each unit of finished product if Paradise Corporation plans to sell 520.000 units during next year, the number of units it would have to manufacture during the year would be