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	$51,900		$14,500		(e)
Cost of goods manufactured	275,100		(c)		50,800
Cost of finished goods available for sale	(a)		$137,800		$79,800
Finished goods inventory, June 30	63,400		28,900		(f)
Cost of goods sold	(b)		(d)		$73,400

a.	$
b.	$
c.	$
d.	$
e.	$
f.	$