Matuta was the name of two Roman goddesses, one being the goddess of the dawn, and the equivalent of Eos, and the other being the counterpart of Ino, that is, Leucothea. Manas is the old Latin word for bonus, 'good', and is close in meaning to clarus, 'clear', 'bright', 'fair'.
Matuta was also known as Clara Dea, 'the bright goddess', and this is certainly the meaning of the name Leucothea. But the exact root of Matuta's own name has not been precisely established. Possibilities are manus, 'good', mater, 'mother' (she was often called Mater Matuta), maturus, 'mature', 'seasonable', or (fittingly for the goddess of the dawn) matutinus, 'of the early morning'.