Brighter Corporation manufactures and sells two types of decorative lamps, Knox and Ayer. It expects to manufacture 19,000 Knox lamps and 8,000 Ayer lamps in 2017. The following data are available for the year 2017. (Click the icon to view the information.) (Click the icon to view the December 31, 2017 production budget in units.) Calculate (a) the direct materials usage budget in quantity and dollars (label it Schedule 3A); (b) the direct materials purchase budget in quantity and dollars (label it Schedule 3B); and (c) the direct manufacturing labor costs budget (label it Schedule 4) for the year ending December 31, 2017 Data Table x (a). Begin by calculating the direct materials usage budget in quantity and then in dollars (label it Schedule 3A) for the year ending December 31, 2017 Schedule 3A: Direct Material Usage Budget in Quantity and Dollars for the Year Ending December 31, 2017 Material Metal Fabric Total Direct materials Metal Fabric $ 5 per pound (same as in 2016) $ 6 per yard (same as in 2016) $ 21 per hour lbs. yards Physical Units Budget Direct materials required for Knox lamps Direct materials required for Ayer lamps Total quantity of direct materials to be used - X Data Table Direct manufacturing labor Ibs yards Ibs. yards Content of Each Product Unit Product Schedule 2: Production Budget (in Units) for the Year Ending December 31, 2017 Knox Knox Metal Budgeted units sales Ayer 2 pounds 3 yards 0.25 hours Ayer 8,000 700 20,300 1.700 1 pounds 1 yard 0.1 hours Fabric Direct manufacturing labor Add target ending finished goods invent Total required units 22,000 3,000 8.700 700 Direct Materials Metal Fabric Deduct beginning finished goods inventory Units of finished goods to be produced 19.000 8,000 Beginning inventory Target ending inventory 18,000 pounds 16,000 pounds 3,000 yards 1,000 yards Print Done Print Done