Safety Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: October November December Sales Revenue $45,000 $48,000 $36,000 Safety Works sells each whistle for $10. They have a desired ending inventory for production of 10% of the next month's budgeted sales in units. How many units does Safety Works need to produce in November? (Round all intermediary calculations up to the next whole unit.) O A. 4,920 units O B. 3,240 units O C. 32,400 units O D. 4,710 units