?































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 labour completes 2 units per hour at $8 per hour.
Which of the following statements is false?