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	$3,400		$27,500		(e)
Total manufacturing costs incurred during December	25,200		(c)		161,500
Total manufacturing costs	(a)		$321,800		$175,300
Work in process inventory, December 31	5,400		67,600		(f)
Cost of goods manufactured	(b)		(d)		$147,300

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