eBook Print Item Income Statement for a Manufacturing Company Two items are omitted from each of the following three lists of cost of goods sold data from a manutacturing company income statement. Determine the amounts of the missing items, Identifying them by letter. Finished goods inventory, June 1 $49,400 $17,300 (e) Cost of goods manufactured 266,800 (c) 60,600 Cost of finished goods available for sale (a) $164,400 $95,200 Finished goods inventory, June 30 61,300 34,500 (1) Cost of goods sold (b) (d) $87,600 S b. C. d. SI E