Help me please. Thank you.

Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: October November December Sales Revenue $47,000 $51,000 $48,000 Whistle Works sells each whistle for $15. 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? OA. 2,560 units ??. 38,400 units Oc. 3,440 units O D. 3,360 units