Pardise Company Plans the Following Beginning and Ending Inventory Levels

Multiple Choice

Pardise Company plans the following beginning and ending inventory levels (in units) for July:
$\begin{array} {| l | r | r | } \hline & \text { July 1 } & \text { July 31 } \\\hline \text { Raw material } & 40,000 & \mathbf { 5 0 , 0 0 0 } \\\hline \text { Work in process } & 10,000 & 10,000 \\\hline \text { Finished goods } & 80,000 & 50,000 \\\hline\end{array}$ Two units of raw material are needed to produce each unit of finished product.


-If Pardise Company plans to sell 480,000 units during July,what would be the number of units it would have to manufacture during July?

A) 440,000 units.
B) 450,000 units.
C) 480,000 units.
D) 510,000 units.