Use the following information to answer questions 12 and 13. Wrightson Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year. Each unit of finished goods requires two grams of raw material. 12. If Wrightson Corporation plans to sell 670,000 units during the year, what is the quantity of finished goods it will need to manufacture during the year? A. 620,000 units B. 670,000 units C. 720,000 units D. 760,000 units 13. How much raw material will Wrightson Corporation purchase during the year? A. 1,340,000 grams B. 1,430,000 grams C. 1,440,000 grams D. 1,530,000 grams