SHoW Me How 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 $3,400 $27,200 23,800(159,100 (a) $318,200 $172,700 Total manufacturing costs Work in process inventory, August 31 5,200 66,800 Cost of goods manufactured (d) 145,100 a. b. d. 601 PM 1/15/2018