Tsao Company budgets on an annual basis. The following beginning and ending inventory levels (in units) are planned for the year 20x1. Four units of raw material are required to produce each unit of finished product. Required: A. If Tsao Company plans to sell 395,000 units during the year, compute the number of units the firm would have to manufacture during the year. B. If 430,000 finished units were to be manufactured by Tsao Company during the year, determine the amount of raw material to be purchased. Raw material Work in process Finished goods January 1 73,000 13,500 73,000 December 31 94,500 13,500 41,500 A. Production units B. Purchases of raw material units