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 (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 Physical Units Budget Direct materials required for Knox lamps lbs. yards Direct materials required for Ayer lamps lbs. yards Total quantity of direct materials to be used lbs. yards Ayer Schedule 2: Production Budget (in Units) for the Year Ending December 31, 2017 Knox Budgeted units sales 26,200 Add target ending finished goods inventory 2,500 Total required units 28,700 Deduct beginning finished goods inventory 2,700 26,000 Units of finished goods to be produced 11,000 1,500 12,500 1,500 11,000 Direct materials Metal $ 2 per pound (same as in 2016) Fabric $ 3 per yard (same as in 2016) Direct manufacturing labor $17 per hour Content of Each Product Unit Metal Fabric Direct manufacturing labor Product Knox Ayer 4 pounds 5 pounds 1 yard 3 yards 0.05 hours 0.1 hours Direct Materials Metal Fabric 9,000 pounds 11,000 yards 7,000 pounds 9,000 yards Beginning inventory Target ending inventory