Please show work, I really want to understand what I'm doing wrong.

For the year, Com-Tel Inc. budgeted these costs for the Lion Model production cell: Finished Goods Inventory. The following summary events took place in the Lion Model cell during May: a. Electronic parts were purchased to produce 10,900 Lion Model assemblies in May. b. Conversion costs were applied for 10,350 units of production in May. c. 10,140 units were completed and transferred to finished goods in May. d. 9,840 units were shipped to customers at a price of $192 per unit. If required, round your answers to the nearest cent. Required: 1. Determine the budgeted cell conversion cost per hour. per hour 2. Determine the budgeted cell conversion cost per unit. X per unit 3. Journalize the summary transactions (a) through (d). If an amount box does not require an entry, leave it blank. Feedback Check My Work 4. Determine the ending balance in Raw and In Process Inventory and Finished Goods Inventory