Safety Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Units to be produced 5,100 October November December 5,050 5,520 Safety Works sells each whistle for $8. It takes 3 ounces of metal to produce each whistle at a cost of $0.70 per ounce. They prefer to have 10% of materials required for the following month's production in ending inventory as well. What is the total cost of direct materials for October to meet production needs? (Round the final answer to the nearest dollar.) O A. $3,570 O B. $3,854 OC. $10,721 OD. $10,700