=+EX 18-13 Cost of goods manufactured 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, November 1 $ 60,000 $ 20,000 (e)

Cost of goods manufactured 300,000

(c) 260,000 ________ ________ _________ Cost of finished goods available for sale

(a) $190,000 $300,000 Finished goods inventory, November 30 70,000 30,000

(f) ________ ________ _________ Cost of goods sold

(b)

(d) $275,000 ________ ________ ________ ________ _________ _________