Income statement for a manufacturing company OBJ. 3 Two items are omitted from each of the following three lists of cost of goods sold data from a manufacturing company income statement. Determine the amounts of the missing items, identifying them by letter.

Finished goods inventory, June 1 $ 61,600 $ 46,200 (e)

Cost of goods manufactured 329,000

(c) 484,800 Cost of finished goods available for sale

(a) $260,400 $540,000 Finished goods inventory, June 30 72,800 61,600 (f)

Cost of goods sold

(b)

(d) $513,600 Statement of cost of goods manufactured for a manufacturing company OBJ. 3 Cost data for Mix-A-Lot Manufacturing Company for the month ended March 31, 2016, are as follows:

Inventories March 1 March 31 Materials $315,000 $277,200 Work in process 214,200 239,400 Finished goods 163,800 189,000 Direct labor $567,000 Materials purchased during May 604,800 Factory overhead incurred during May:

Indirect labor 60,480 Machinery depreciation 36,000 Heat, light, and power 12,600 Supplies 10,080 Property taxes 8,820 Miscellaneous costs 16,380

a. Prepare a cost of goods manufactured statement for March 2016.

b. Determine the cost of goods sold for March 2016.