Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Units to be produced November December 5,650 5,320 Whistle Works sells each whistle for $13. It takes 0.50 direct labor hours to produce each whistle at a cost of $11 per hour. How much will direct labor costs be in December? O A. $22,500 O B. $5,320 OC. $2,660 O D. $29,260