Firelight Corporation manufactures and sells two types of decorative lamps, Knox and Ayer. The following data are available for the year 2020. Product Knox Ayer Target ending inventory in units 2,200 1,200 Metal Fabric $2 per pound (same as in 2019) $ 3 per yard (same as in 2019) Direct manufacturing labor $ 18 per hour Machine setup overhead $140 per hour Content of Each Product Unit Knox Ayer Metal 6 pounds Fabric 1 yard Direct manufacturing labor 0.1 hours 7 pounds 3 yards 0.2 hours Machine setup overhead 0.01 hours 0.03 hours Direct Materials Target ending inventory Metal 8,000 pounds Fabric 1,000 yards Calculate (a) the budgeted unit costs of ending finished-goods inventory on December 31, 2020 (label it Schedule 6A) and (b) the ending inventories budget on December 31, 2020 (label it Schedule 6B).