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	$61,000		$21,400		(e)
Cost of goods manufactured	298,900		(c)		74,900
Cost of finished goods available for sale	(a)		$203,300		$117,700
Finished goods inventory, June 30	69,800		42,700		(f)
Cost of goods sold	(b)		(d)		$108,300

a.
b.
c.
d.
e.
f.