Anyone know what kind and how much oil goes into the lower unit. Its time to winterize and its my first time!!

Lower unit oil.  You can find it at Walmart.

As for how much?  Fill it till it's full.  

I would just get some Penzoil Syntetic 85/90 GL5.  I think it takes about 35 ounces but it doens't mater, you just level the motor and pump it in the bottom plug until it comes out the top one.  Wal-Mart sells a little pump for about $10 you put in your bottle that makes life a lot easier.

Attach to lower unit before attaching to oil bottle.