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 $67,700 $23,700 (e) Cost of goods manufactured 304,700 (c) 83,000 Cost of finished goods available for sale (a) $225,200 $130,400 Finished goods inventory, June 30 72,200 47,300 (f) Cost of goods sold (b) (d) $120,000 a. 23,700 X b. C. P d. e. f. Feedback