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 $3,800 $32,300 (e)

Total manufacturing costs incurred during August 27,700 (c) 189,500

Total manufacturing costs (a) $377,900 $205,700

Work in process inventory, August 31 6,000 79,400 (f)

Cost of goods manufactured (b) (d) $172,800

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