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	$3,000		$26,100		(e)
Total manufacturing costs incurred during August	20,700		(c)		153,300
Total manufacturing costs	(a)		$305,400		$166,400
Work in process inventory, August 31	4,500		64,100		(f)
Cost of goods manufactured	(b)		(d)		$139,800

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