Income Statement for a Manufacturing Company Two items are omitted from each of the following three lists of cast 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 $45,000 $13,500 (e) Cost of goods manufactured 243,000 (c) 47,300 Cost of finished goods available for sale (a) $128,300 $74,300 Finished goods inventory, June 30 55,900 26,900 (f) Cost of goods sold (b) (d) $68,400 a. b. d