Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: October November December Units to be produced 5,100 5,550 5,820 Whistle Works sells each whistle for $13. It takes 1.00 direct labor hours to produce each whistle at a cost of $15 per hour. How much will direct labor costs be in December? O A. $5,820 O B. $87,300 O c. $5,820 OD. $30,600