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	$53,100		$17,000		(e)
Cost of goods manufactured	244,300		(c)		59,500
Cost of finished goods available for sale	(a)		$161,500		$93,500
Finished goods inventory, June 30	57,700		33,900		(f)
Cost of goods sold	(b)		(d)		$86,000

a.	$fill in the blank 1
b.	$fill in the blank 2
c.	$fill in the blank 3
d.	$fill in the blank 4
e.	$fill in the blank 5
f.	$fill in the blank 6