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 $1$ $$136,000$ $$45,300($e$)$

Cost of goods manufactured $963,000($c$)209,900$

Cost of finished goods available for sale $($a$)$ $$629,600$ $$1,282,600$

Finished goods inventory, June $30151,60081,600($f$)$

Cost of goods sold $($b$)($d$)$ $$1,101,900$