Arafiny Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year:
Beginning Inventory:
- Finished goods (units): 27,000
- Raw material (grams): 57,000
Ending Inventory:
- Finished goods (units): 77,000
- Raw material (grams): 47,000
Each unit of finished goods requires 3 grams of raw material. The company plans to sell 740,000 units during the year.
The number of units the company would have to manufacture during the year would be: