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 $52,200 $16,200 (e) Cost of goods manufactured 234,900 (c) 56,700 Cost of finished goods available for sale (a) $153,900 $89,100 Finished goods inventory, June 30 55,700 32,300 (f) Cost of goods sold (b) (d) $82,000 b. C d. e. f.