Safety Works manufacturers safety whistle keychains They have the following information available to prepare their master budget Units to be produced October 5,300 November 5,050 December 5,520 Safety Works sells each whistle for $6. It takes 0,50 direct labor hours to produce each whistle at a cost of $11 per hour. How much will dire labor costs be in December? A. $30,360 B. $2,760 OC. $5,520 OD. $23,850