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 $4.400 $36,500 Total manufacturing costs incurred during August 28,600 c) 214,100 Total manufacturing costs (a) $427,100 $232,400 Work in process inventory, August 31 6,300 89,700 Cost of goods manufactured (b) (d) $195,200 b. c d