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. $51,000 $16,800 (e) Finished goods inventory, June 1 Cost of goods manufactured Cost of finished goods available for sale 234,600 (c) 58,800 (a) $159,600 $92,400 Finished goods inventory, June 30 55,400 33,500 (f) Cost of goods sold (b) (d) $85,000 a. b. S C. d. f. $