help plssss!! it did not fit but it also asks total cost per unit, and whether it is a standard cost or actual cost per unit.

A locai store. Blue, has sold out of its signature item, the classic rockingchair, for the past five years straight. Blue has capitalized on a product that appeals to nostalgic consumerf of all ages. To evaluate its performance for the year just ended, where 3,600 units were: produced compared to the 3,500 planned uilits, the accounting team gathered the following information. Actual board feet purchased, 197,120, actual board feet used, 178,020; budgeted board feet per unit, 50 Actual price per board foot, $1,38; budgeted price per board foot, $140. Actual DL hours used, 7,100; budgeted DL hours per unit, 2. - Actual DL rate per hour, \$19,20; budgeted DL rate per hour, \$19. - Actual variable-MOH cost, \$24,850, budgeted variable-MOH rate, \$3,60 per DL hour. - Actual freed-MOH cost. $64,255; budgeted foxed-MOH rate, $9.50 per DL hour. Assuming a beginning DM Inventory balance of $16,100, show the effect of the above product cost transactions on DM Imventory and WIP Inventory, presenting T-accounts for both. Determine ending balances in each account at year-end, prior to recognizing the cost of goods manufactured and COGS