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 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, June 30 Cost of goods sold $68,300$20,500 355,200 (c) 71,800 (a) $194,800 $112,800 82,200 40,900 (d) $103,800 b. d. e. f