Xander Co. creates an annual budget for both its raw materials and its finished goods Inventory. Budgeted beginning and ending inventory levels (in units) are shown below for next year. Beginning Ending Raw material Inventory Inventory 58,000 68,000 Finished goods 98,000 68,000 Xander budgets for three pounds of raw material for each finished unit. D If Xander Co. is budgeting for sales of 570,000 units next year, how many units will it need to produce during the year