=+EX 18-11 Cost of direct materials used in production for a manufacturing company obj. 3 844 Chapter 18 Managerial Accounting Concepts and Principles 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 $ 2,000 $ 12,000 (e)

Total manufacturing costs incurred during December 14,000

(c) 70,000 _______ ________ ________ Total manufacturing costs

(a) $140,000 $76,000 Work in process inventory, December 31 3,000 30,000

(f) _______ ________ ________ Cost of goods manufactured

(b)

(d) $62,000 _______ ________ _______ ________ ________ ________