https://www.chegg.com/homework-help/questions-and-answers/4-wa-thec-aojected-balance-inventory-december-31-2016-s-badgetnd-pairchases-6-whot-project-q25387423?trackid=7f25bf961c1d&strackid=a1c1c769bee5

I have a question about this problem. If someone could please help me. In the section where it says "Budgeted Cost of Goods Sold" "Ending finished good inventory and budgeted CGS" and where it says "Cost per unit (Schedule 1 and 2)" it has 93.8 under C12 and 135.7 under D57, how did they get that part because I am confused as to how they got those numbers