Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget Units to be produced October 5,100 November 5,150 December 5,820 White Works sols each whistle for $11. It takes 0.75 direct labor hours to produce each whistle at a cost of $11 per hour. How much will direct labor costs be in December OA $4,365 OB. $48,015 OC $5,820 D. $26,275