Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: October November December Sales Revenue $44,000 $39,000 $54,000 Whistle Works sells each whistle for $6. They have a desired ending inventory for production of 20% of the next month's budgeted sales in units. How many units does Whistle Works need to produce in November? A. 6,000 units B. 7,200 units C. 7,000 units D. 43,200 units