Time Period 1st Quarter 2nd Quarter 3rd Quarter 12,000 Beginning finished goods (units) Projected sales units Desired ending finished goods (units) 5,000 50,000 4,000 4,000 40,000 12,000 120,000 15,000 Direct labor completes 2 units per hour at $8 per hour. Which of the following statements is false? Select one: O a. Direct labor cost for the 2nd quarter will be $192,000 O b. 150,000 sales units are projected for the 4th quarter O c. Direct labor hours for the 3rd quarter will be 66,000 O d. Direct labor cost for the 4th quarter cannot be determined