Accounting question below, please show all work, thanks:

Hargraves, Inc. manufactures leather leashes for dogs. During the month of May, the following transactions took place: Materials were purchased on account for $40,325. Materials totaling $37,000 were requisitioned for use in production. Direct labour payroll for the month was $42,340 with an average wage of $14.50 per hour. Actual overhead of $28,050 was incurred and paid. Factory overhead is applied to production at the rate of $10 per direct labour hour. Completed units costing $106,080 were transferred to finished goods. Leashes costing $110,000 were sold on account for $132,000. Inventory balances were as follows: Required: Prepare the journal entries for the above transactions. Using T-accounts for each of the following, calculate the ending balances of: Materials Work in process Overhead control Finished goods Assume that 6,630 units were produced during the month. What is the product cost per unit? How many units were remaining in finished goods inventory at the end of the month