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	$49,400		$16,300		(e)
Cost of goods manufactured	237,100		(c)		57,100
Cost of finished goods available for sale	(a)		$154,900		$89,700
Finished goods inventory, June 30	55,600		32,500		(f)
Cost of goods sold	(b)		(d)		$82,500

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