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	$63,900		$17,900		(e)
Cost of goods manufactured	332,300		(c)		62,700
Cost of finished goods available for sale	(a)		$170,100		$98,500
Finished goods inventory, June 30	76,900		35,700		(f)
Cost of goods sold	(b)		(d)		$90,600

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