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 $116,600 $38,880 Cost of goods manufactured 25,900 Cost of finished goods available for sale (a) Finished goods inventory, June 30 130,000 70,000 Cost of goods sold (b) (0) 180,000 $540,000 $1,100,000 (0 (0) $945,000