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 28,800 Total manufacturing costs Work in process inventory, August 31 Cost of goods manufactured $4,000 $34,000 (c) 198,900 (a) $397,800 $215,900 6,200 83,500 (d) $181,400 a. 28,800 (c)198,900 Total manufacturing costs incurred during August Total manufacturing costs Work in process inventory, August 31 Cost of goods manufactured (a) $397,800 $215,900 ,200 83,500 (d) $181,400 a. b. C. d. e