Cost of Goods Manufactured for 3 Manufacturing Company 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 $4,400 $38,200 (e) Total manufacturing costs incurred during August 29,900 (c) 227,000 Total manufacturing costs (a) $452,800 $246,400 Work in process inventory, August 31 6,500 95,100 (1') Cost of goods manufactured (b) (d) $207,000 Classifying Costs The following is a manufacturing cost report of Marching Ants Inc. Evaluate and correct this report. Marching Ants Inc. Manufacturing Com For the Quarter Ended June 30 Materials used in production [including $33,000 of indirect materials} $356,100 Direct labor {including $49,500 maintenance salaries) 329,200 Factory overhead: Superyisor salariesplant 303,300 Heat, light, and powerplant 32,400 Sales salaries 204,400 Promotional expenses 134,600 Insurance and property taxesplant 39,000 Insurance and property taxescorporate ofces 123,600 Depreciationplant and equipment 22,500 Depreciationcorporate offices 52,300 Total $1,303,400 Marching Ants Inc. Hanlrfantrrrinn {Tints Total $1,803,400 Marching Ants Inc. Manufacturing Costs For the Quarter Ended June 30 Cost of direct materials used in production v Direct labor v Factory overhead: Maintenance salaries v Indirect materials v Supervisor salaries-plant v OOOOOO Heat, light, and power-plant v Insurance and property taxes-plant v Depreciation-plant and equipment v Total factory overhead Total manufacturing costs