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 manufacturing company income statement. Determine the amounts of the missing items, identifying them by letter. Finished goods inventory, June 1 Cost of goods manufactured Cost of finished goods available for sale $74,800 336,600 (a) 79,800 (b) 83,700 $131,500 $23,900 (C) $227,100 47,700 (d) N Finished goods inventory, June 30 Cost of goods sold $121,000