Please explain how to get reconcile work in process part and not the answer(F,G,H.I). Thank you!!!

Wilbus, Inc Process Costing Production Report CWeighted Average Method) UNITS Step 1: Units to be accounted for Physical Units Beginning Work in Process 3000 Started into Production Total units 7000 Step 2 Equivalent Units Units accounted for as follows: Materials Conversion Completed and transferred 2000 2000 5000 5000 Ending Work in Process Total units 7000 7000 5500 COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 18,000 14,000 32,000 Cost of beginning inventory 206.000 $328,000 Current period costs 122.000 Total cost of units in process $140,000 $220,000 $360,000 Equivalent unit 7.000 5.500 Cost per equivalent unit $40.00 Step 4: Reconcile Work in Process Cost to be accounted for: Materials Conversion Total Cost Beginning Work in Process 18,000 14,000 32,000 Current period costs 122.000 206.000 328.000 $140,000 $220,000 $360,000 Total costs Cost accounted for as follows: 80,000 Units completed and transferred Ending inventory 140.000 $140,000 $220,000 $360,000 Additional information: Wilbus adds direct materials at the beginning of the process, while conversion costs are incurred uniformly throughout the process. At the beginning of the period, Work in Process Inventory was 40% complete. At the end of the period, Work in Process Inventory was 70% complete. Required: Fill in the missing amounts. Please copy your answers into the space provided below (next page)