Cost of Goods Manufactured for a Manufacturing Company Two items are omitted from each of the following three lists of cost of goods manufactured statemen by letter. Work in process inventory, August 1 $2,100 $18,300 (e) Total manufacturing costs incurred during August 13,900 (c) 107,600 Total manufacturing costs (a) $214,100 $116,800 Work in process inventory, August 31 3,000 45,000 (f) Cost of goods manufactured (b) (d) $98,100 a. b. $ c. $ d. e. f