Craners Company budgets on an annual basis for its fiscal year. The following beginning and ending inventory levels (in units) are planned for the fiscal year of July 1, 20×2, through June 30, 20×3.

July 1, 20×2

30, 20×3

Raw material (note) June 30,

40,000

10,000

Work in process

8,000

8,000

Finished goods

30,000

5,000

(note) Three units of raw material are needed to produce each unit of finished product.

If 450,000 finished units were to be manufactured during the 20×2-20×3 fiscal year by Craners Company, the units of raw material needed to be purchased would be