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 missing items, identifying them by letter. Finished goods inventory, June 1 $71,700 $20,100 (e) Cost of goods manufactured 387,200 (c) 70,400 Cost of finished goods available for sale (a) $191,000 $110,600 Finished goods inventory, June 30 89,000 40,100 (f) Cost of goods sold (b) (d) $101,800 b. c