Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Unit Sales October 4,900 November 5,150 December 5,920 Whistle Works sells each whistle for $12. It's been determined that each unit costs $7.50 to manufacture. How much will be budgeted for gross profit in November?

A. $26,640.00 B. $61,800.00 C. $38,625.00 D. $ 23,175.00