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 $2,000 $16,000 Total manufacturing costs incurred during August 14,800 (c) 93,600 Total manufacturing costs (a) $187,200 $101,600 Work in process inventory, August 31 3,200 39,300 Cost of goods manufactured (b) (d) $85,300 $