tchings, Inc. has provided the following budget information for next year: Beginning Ending Inventory Inventory Raw material (units)* 65,000 55,000 Finished goods (units) 45,000 95,000 *Each finished good requires four units of raw material. Etchings is forecasting sales of 450,000 units. How many units must Etchings produce next year based on the expected beginning and ending inventories provided above?