ABC Corporation is in the process of preparing its annual budget. The following beginning and endinginventory levels are planned for the year.Beginning Inventory EndingInventoryFinished goods (units) 22,000 72,000Raw material (grams) 52,000 42,000Each unit of finished goods requires 2 grams of raw material. The company plans to sell 690,000 units during theyear.The number of units the company would have to manufacture during the year would be: