Based on the following information, which of these statements is false?

Time Period 1st Quarter 2nd Quarter 3rd Quarter

Beginning finished goods (units) 5,000 4,000 12,000

Projected sales units 50,000 40,000 120,000

Desired ending finished goods (units) 4,000 12,000 15,000

Direct labor completes 2 units per hour at $8 per hour

Which of the following statements is false:

Direct labor hours for the 3rd quarter will be 66,000.

Direct labor cost for the 4th quarter cannot be determined.

150,000 sales units are projected for the 4th quarter.

Direct labor cost for the 2nd quarter will be $192,000.