I need help with this question.

Glen Lake Corporation recorded the following transactions for the just completed month:

a. $60,000 in raw materials were purchased on account.

b. $51,000 in raw materials were requisitioned for use inproduction. Of this amount, $42,000

was for direct materials and the remainder was forindirect materials.

c. Total labor wages of $92,000 were incurred and paid.Of this amount, $81,000 was for direct

labor and the remainder was for indirect labor.

d. Additional manufacturing overhead cost of$155,000 were incurred. All were on account.

Required:

Can you help me Record the above transactions in journal entries.

I have one more question.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory... 0

Units produced .......7000

Units sold...6900

Units in ending inventory. 100

Variable costs per unit:

Direct materials ................................. $46

Direct labor... $41

Variable manufacturing overhead ........ $3

Variable selling and administrative...... $9

Fixed costs:

Fixed manufacturing overhead.$28,000

Fixed selling and administrative........... $75,900

What is the variable costing unit produced cost for the month? I tried working it out but i couldnt find the answer.