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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,

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.
Costs Type Amount Amount Amount
Work in process inventory, August 1 $4,600 $37,700(e)
Total manufacturing costs incurred during August 31,300(c)221,100
Total manufacturing costs (a) $441,100 $240,000
Work in process inventory, August 316,80092,600(f)
Cost of goods manufactured (b)(d) $201,600
Item Amount
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

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