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, $3,600 $32,000 (e) August 1 Total manufacturing costs 26,600 (c) 187,200 incurred during August Total manufacturing costs (a) $374,400 $203,200 Work in process inventory, 5,700 78,600 () August 31 Cost of goods manufactured (b) (d) $170,700 a. b. c. d. e. s