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 $70,300 $21,100 (e) Cost of goods manufactured 358,500 (c) 73,900 Cost of finished goods available for sale (a) $200,500 $116,100 Finished goods inventory, June 30 83,200 42,100 (f) Cost of goods sold (b) (d) $106,800 a. b. C. d. e. f. $