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 1 $4,100 $34,000 (e)

Total manufacturing costs incurred during August 29,100 (c) 198,900

Total manufacturing costs (a) $397,800 $215,900

Work in process inventory, August 31 6,300 83,500 (f)

Cost of goods manufactured (b) (d) $181,400