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Jimenez Corporation manufactures and sells two types of decorative lamps, Knox and Ayer. The following data are available for the year 2017. 6-4 T Product Knox Ayer 2,000 1,000 Target ending inventory in units Direct materials Metal Fabric Direct manufacturing labor Machine setup overhead $ 3 per pound (same as in 2016) $ 4 per yard (same as in 2016) $ 20 per hour $130 per hour Content of Each Product Unit Knox Ayer Metal 2 pounds 3 pounds Fabric 1 yard 1.5 yards Direct manufacturing labor I 0.15 hours 0.2 hours Machine setup overhead 0.03 hours 0.05 hours Direct Materials Metal Fabric Target ending inventory 10,000 pounds 5,000 yards Calculate (1) the budgeted unit costs of ending finished-goods inventory on December 31, 2017 (label it Schedule 6A) and (2) the ending inventories budget on December 31, 2017 (label it Schedule 6B)