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	$2,200		$18,500		(e)
Total manufacturing costs incurred during August	15,600		(c)		108,800
Total manufacturing costs	(a)		$216,500		$118,100
Work in process inventory, August 31	3,400		45,500		(f)
Cost of goods manufactured	(b)		(d)		$99,200

a.	$
b.	$
c.	$
d.	$
e.	$
f.	$