Finished goods inventory, June $1$ $$61,400$ $$19,000($e$)$

Cost of goods manufactured $288,600($c$)66,500$

Cost of finished goods available for sale $($a$)$ $$180,500$ $$104,500$

Finished goods inventory, June $3067,90037,900($f$)$

Cost of goods sold $($b$)($d$)$ $$96,100$Finished goods inventory, June $1$ $$61,400$ $$19,000($e$)$

Cost of goods manufactured $288,600($c$)66,500$

Cost of finished goods available for sale $($a$)$ $$180,500$ $$104,500$

Finished goods inventory, June $3067,90037,900($f$)$

Cost of goods sold $($b$)($d$)$ $$96,100$