As Dusty said, 2X4 3/16" rectangular tube is a great fit for the front, but for the rear, the dimensions are different. The opening is a little larger and the 2X4 doesnt fit well.
As well, apart from an insert, you should consider plating the frame-horns to strengthen the attachment points. The 1/8" thick frame material will "pull through". If you dont want to replate the entire frame-horns, then wherever you plan to have a bolt to secure the bumper, weld a large thick washer to the frame--this will prevent pull through by spreading out the surface area that is being pulled on. When I plated mine frame horns, I went back as far as I could all the way around on both sides of the front--back to the body mounts at least. In the back, I plated from the inside since most bumpers mount over the horns there and the shape of the bumper prevents significant insertion... not to mention the 2X4 isnt the right size. (sounds dirty, but its true).
Good luck.
John