Cost of Goods Manufactured for a 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, December 1 $2,000 $16,400 (e) Total manufacturing costs incurred during December 13,000 (c) 95,900 Total manufacturing costs (a) $191,900 $104,100 Work in process inventory, December 31 2,900 40,300 (f) Cost of goods manufactured (b) (d) $87,400 a. $ b. $ c. $ d. $ e. $ f. $