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 $2,900 $25,800 (e) Total manufacturing costs incurred during August 18,900 (c) 150,900 Total manufacturing costs (a) $301,900 $163,800 Work in process inventory, August 31 4,100 63,400 (f) Cost of goods manufactured (b) (d) $137,600 b. $ C. $ d. $ e. $ f.