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. $($you might consider using t$-$accounts $)$ Work in Process inventory, August $122,900$ $ $48,600$ $ $($e$)$

Total Manuf. costs incurred during Aug $388,000($c$)209,900$

Total Manufacturing costs $($a$)601,4001,282,600$

Work in Process Inventory, August $3127,40063,000($f$)$

Cost of goods manufactured $($b$)($d$)1,101,900$