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 $4,000 $33,600 (e) Total manufacturing costs incurred during August 26,400 (c) 196,600 Total manufacturing costs (a) $393,100 $213,400 Work in process inventory, August 31 5,800 82,600 (f) Cost of goods manufactured (b) (d) $179,300