Question $2$ only want cost reconcilitation report

Hooghly Products manufactures a silicone paste wax that goes through three processing

departments$-$Cracking, Blending, and Packing. All raw materials are introduced at the

start of work in the Cracking Department. The Work in Process T$-$account for the

Cracking Department for a recent month is given below:

The May $1$ work in process inventory consisted of $100,000$ pounds with $$217,500$ in

materials cost and $$88,000$ in conversion cost. The May $1$ work in process inventory was

$100\%$ complete with respect to materials and $80\%$ complete with respect to conversion.

During May, $295,000$ pounds were started into production. The May $31$ inventory

consisted of $88,000$ pounds that were $90\%$ complete with respect to materials and $70\%$

complete with respect to conversion. The company uses the weighted$-$average method

to account for units and costs.

Required:

Prepare a cost reconciliation report for the Cracking Department for May.