Cost of Goods Manufactured for a Manufacturing Company Two itemsare omitted from each of the following three lists of cost of goodsmanufactured statement data. Determine the amounts of the missingitems, identifying them by letter. Work in process inventory,August 1 $2,300 $18,600 (e) Total manufacturing costs incurredduring August 15,200 (c) 108,800 Total manufacturing costs (a)$217,600 $118,100 Work in process inventory, August 31 3,300 45,700(f) Cost of goods manufactured (b) (d) $99,200