Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: October November December Units to be produced 5,400 5,050 5,820 Whistle Works sells each whistle for $14. It takes 1.00 direct labor hours to produce each whistle at a cost of $14 per hour. Hovw much will direct labor costs be in December? OA. $32,400 O B. $5,820 O C. $81,480 D. $5,820