Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Sales Revenue October $51,000 November $42.000 December $48,000 Whistle Works sells each whistle for $10. They have a desired ending inventory for production of 5% of the next month's budgeted sales in units. How many units does Whistle Works need to produce in November? A. 4,230 units OB. 4,560 units OC. 45,600 units OD. 4,170 units