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 $53,900 $15,600 (e) Cost of goods manufactured 291,100 (c) 54,600 Cost of finished goods available for sale (a) $148,200 $85,800 Finished goods inventory, June 30 66,900 31,100 Cost of goods sold (b) (d) $78,900 9 X b. 9 X C. 8 X d. $ 9 e. 9 X $ 8 X Feedback