Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Units to be produced October 4,500 November 4,750 December 5,200 Whistle Works sells each whistle for $12. It takes .25 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. $16,875 O B. $19,500 O C. $1,300 OD. $5,200