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, August 11 $3,800 $32,300 (e) Total manufacturing costs incurred during August 26,600 (c) 189,500 Total manufacturing costs (a) $377,900 $205,700 Work in process inventory, August 31 5,800 79,400 (f) Cost of goods manufactured (b) (d) $172,800 a. b. C d. e. S f.