15) Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Sales Revenue $42,000 $45,000 $50,400 Whistle Works sells each whistle for $12. They have a desired ending inventory for production of 20% of the next month's budgeted sales in units. How many units does Whistle Works need to produce in November? (hint: rst calculate the unit sales and then do the production budget) A) 3,840 units B) 46,680 units C) 3,660 units D) 3,890 units