I need help answering B ### Cost of Goods Manufactured for a Manufacturing Company---### Activity OverviewIn this exercise, two items are omitted from each of the following three lists of cost of goods manufactured statement data. The task is to determine the amounts of the missing items and identify them by the corresponding letter.---### Provided Data| Category | Column 1 | Column 2 | Column 3 ||----------------------------------------------- |----------------|----------------|-------------|| Work in Process Inventory, August 1 | $4,300 | $37,400 | (e) || Total Manufacturing Costs Incurred During August | 30,100 | (c) | 218,800 || Total Manufacturing Costs | (a) | $437,600 | $237,500 || Work in Process Inventory, August 31 | 6,500 | 91,900 | (f) || Cost of Goods Manufactured | (b) | (d) | $199,500 |---### Answer ChoicesBelow are potential answers, noted to either contain correct (✔) or incorrect (✖) values.1. **a.** $34,400 ✔2. **b.** $23,600 ✖3. **c.** $400,200 ✔4. **d.** $345,700 ✔5. **e.** $18,700 ✔6. **f.** $38,000 ✔---### Explanation of Data and FormulasWhen addressing manufacturing costs, the following formula is crucial:\[ \text{Cost of Goods Manufactured} = \text{Beginning Work in Process Inventory} + \text{Total Manufacturing Costs Incurred} - \text{Ending Work in Process Inventory} \]To solve for the missing items, apply this formula methodically across the columns and complete the table.---Solving the problem systematically through the equations delivers the answers needed to complete the cost of goods manufactured statement effectively.

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Cost of Goods Manufactured for a Manufacturing Company 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 Total manufacturing costs incurred during August Total manufacturing costs Work in process inventory, August 31 Cost of goods manufactured a. $ b. $ C. $ d. $ e. $ f. $ 34,400 ✔ 23,600 X 400,200 ✓ 345,700 18,700 38,000 $4,300 30,100 $37,400 (c) (a) $437,600 91,900 6,500 (b) (e) 218,800 $237,500 (f) (d) $199,500