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 $51,700 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, June 30 Cost of goods sold a. b. C. d. e. f. 243,000 $17,600 (c) (e) 61,600 (a) $167,200 $96,800 57,200 35,100 (f) (b) (d) $89,100