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	$45,200		$13,100		(e)
Cost of goods manufactured	212,400		(c)		45,900
Cost of finished goods available for sale	(a)		$124,500		$72,100
Finished goods inventory, June 30	50,000		26,100		(f)
Cost of goods sold	(b)		(d)		$66,300

a.	$fill in the blank 1
b.	$fill in the blank 2
c.	$fill in the blank 3
d.	$fill in the blank 4
e.	$fill in the blank 5
f.	$fill in the blank 6