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, December 1	$2,300		$19,100		(e)
Total manufacturing costs incurred during December	16,800		(c)		112,300
Total manufacturing costs	(a)		$223,500		$121,900
Work in process inventory, December 31	3,600		46,900		(f)
Cost of goods manufactured	(b)		(d)		$102,400