Cost of GO00 Mancture 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. $4,400 $37,400 (e) Work in process inventory, August 1 Total manufacturing costs incurred during August Total manufacturing costs Work in process inventory, August 31 28,600 (a) 6,300 218,800 $237,500 $437,600 91,900 (d) (1) $199,500 (b) Cost of goods manufactured a. $ b. $ Ce d. $ e. 1