Dictionary Code Golf
Python, 174 155 113 86 70 68 66 bytes

It's actually my first time here and here's my attempt. Let me know if I am doing anything wrong.

lambda y,z:{chr(v*(3-v%2)+96):v*(3-v%2)for v in{**y,**z}.values()}


EDIT: After OP's edit and @Rod 's comment I noticed I have some mistakes. I also took out the sorting attempts because it simply can't work with Python dictionaries.

EDIT2: -16bytes thanks to @JonathanAllan

Try it online!