Jimenez Corporation manufactures and sells two types of decorative lamps, Knox and Ayer. The following data are available for the year 2017. \begin{tabular}{lcc} & \multicolumn{2}{c}{ Product } \\ \cline { 2 - 3 } & Knox & Ayer \\ \hline Target ending inventory in units & 2,000 & 1,000 \end{tabular} Direct materials Metal Fabric Direct manufacturing labor Machine setup overhead \$ 3 per pound (same as in 2016) $4 peryard (same as in 2016) $20 per hour $130 per hour 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)