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 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, June 30 Cost of goods sold 305,100 $67,800 $19,700 (e) (c) 69,000 $187,200 $108,400 (f) FEE (a) 72,300 (b) 39,300 (d) $99,700 a. $ 390,600 b. $ 317,800 C. $ 241,200 d. $ 198,800 e. $ 55,200 f. 26,400