Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget:
Sales Revenue
October $44,000
November $45,000
December $48,000
Whistle Works sells each whistle for $10. How many units does Whistle Works think it will sell in December?
a) 4,000
b) 4,800
c) 4,400
d) 4,500