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$3,100$26,700(e)Total manufacturing costs incurred during August20,500(c)156,800Total manufacturing costs(a)$312,400$170,200Work in process inventory, August 314,50065,600(f)Cost of goods manufactured(b)(d)$143,000