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. $67,000 $20,100 314,900 Finished goods inventory, June 1 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, June 30 Cost of goods sold 70,400 $110,600 $191,000 40,100 74,100 (b) (d) $101,800 C. d. e. f