Save the Baby Kittens!

Congratulations, you passed the first math test! You sat through many propaganda lectures on the advantages of eating meat, how natural materials are better than synthetics, blah, blah, blah.

On your second day, Herman T. Sherman began the day thus:

Welcome to your second day of V.A.L.A. initiation. I see only about half of you are left--congratulations, you have the math skills to become a mission specialist! But that is only one of many skills you'll need. Another is the ability to kill quickly without hesitation. And tomorrow you will get the chance to kill a baby kitten with your bare hands! I will be making a fur coat with the pelts for my lovely wife Shirley, so you must not damage the coat. Good luck!

What? They want you to kill a baby kitten?! You must set the kittens free before tomorrow. After snooping around on your break, you heard adorable little meowing behind a locked door. The door has a lock on it but you found tiny lettering on one side which says:

• Reel B plus the last reel equals reel C
• The first reel time reel B is 54 more than reel D times the last reel
• Reel D times reel B equals 72

Can you figure out the lock combination and free the kittens before it's too late?