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 $71,700 $23,700 (e) Cost of goods manufactured 337,000 83,000 Cost of finished goods available for sale $225,200 $130,400 Finished goods inventory, June 30 79,300 47,300 Cost of goods sold (b) (d) $120,000 i savo b. $ C. $ d. $