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 $22,400 $50,400 (e) Total manufacturing costs incurred during August 156,800 (c) 58,800 Total manufacturing costs (a) $294,000 $68,600 Work in process inventory, August 31 33,600 67,200 (f) Cost of goods manufactured (b) (d) $60,200