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 Total manufacturing costs incurred during August $3,000 21,000 (a) 4,600 Total manufacturing costs $25,800 (c) $301,900 63,400 150,900 $163,800 Work in process inventory, August 31 Cost of goods manufactured $137,600 sud