Sartain Corporation : Calculate a company’s production of Product per annum

Question

Sartain 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 3 grams of raw material.

 If the company plans to sell 770,000 units during the year, the number of units it would have to manufacture during the year would be:

 a. 850,000 units

 b. 770,000 units

 c. 710,000 units

 d. 820,000 units