Cost of Goods Manufactured for a Manufacturing Company

Two items are omitted from each of the following three lists of cost of goods manufactured statement data. Determine the amounts of the missing items, identifying them by letter.

Work in process inventory, August 1	$3,900		$33,500		(e)
Total manufacturing costs incurred during August	25,400		(c)		196,600
Total manufacturing costs	(a)		$392,000		$213,400
Work in process inventory, August 31	5,600		82,300		(f)
Cost of goods manufactured	(b)		(d)		$179,300

a.	$fill in the blank 1
b.	$fill in the blank 2
c.	$fill in the blank 3
d.	$fill in the blank 4
e.	$fill in the blank 5
f.	$fill in the blank 6