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 $73,700 $22,800 (0) Cost of goods manufactured 398,000 (c) 79,800 Cost of finished goods available for sale $216,600 $125,400 Finished goods inventory, June 30 91,500 45,500 ( Cost of goods sold (b) (d) $115,400 b. $ $