Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget October November December Sales Revenue $44,000 $42,000 $63,000 Whistle Works sells each whistle for S15. They have a desred ending inventory for production of 10% of the next month's budgeted sales in units. How many unts does Whistle Works need to produce in O A. 3,780 units O B. 2940 units O C. 2660 units D D. 56,700 unts