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, December 1 $2,800 $23,800 (e) Total manufacturing costs incurred during December 18,200 (c) 139,200 Total manufacturing costs (a) $278,500 $151,100 Work in process inventory, December 31 4,000 58,500 (f) Cost of goods manufactured (b) (d) $126,900 a. $ b. $ c. $ d. $ e. $ f. $ Check My Work (2 remaining) Icon Key Previous Question 7 of 9 NextExercise 18-12 (Algorithmic) Email InstructorSaveExitSubmit Assignment for Grading