Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Units to be produced October 4,900 November 5,250 December 5,520 Whistle Works sells each whistle for $6. It takes 0.50 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. $22,050 OB. $5,520 O C. $2,760 OD. $41,400