Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: October November December Sales Revenue $46,000 $60,000 $51,000 Whistle Works sells each whistle for $5. They have a desired ending inventory for production of 5% of the next month's budgeted sales in units. How many units does Whistle Works need to produce in November? 11.910 units 48,450 units 12,090 units 9690 units