William is in the furniture business. He observed increasing demand for office chairs, and strongly anticipates even better results in the next quarter. William decides to reconsider his production plans, and he comes up with the following production budget for the second quarter:

April 560 units May 640 units June 740 units

William determines that every unit needs 2 hours of direct labor (DL) time. He pays $24 per hour to his daily wage workers. Considering the given information, which of the following is correct?

O For the second quarter, total DL hours and total DL cost will be 3880 and $93120 respectively. O For the second quarter, total DL hours and total DL cost will be 3980 and $90720 respectively. O For the second quarter, total DL hours and total DL cost will be 1120 and $26880 respectively. O For the second quarter, total DL hours and total DL cost will be 1280 and $30720 respectively.