Sartain Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year.
|
Beginning Inventory |
Ending Inventory |
| Finished goods (units) |
23,000 |
73,000 |
| Raw material (grams) |
53,000 |
43,000 |
Each unit of finished goods requires 2 grams of raw material.
If the company plans to sell 700,000 units during the year, the number of units it would have to manufacture during the year would be.