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 th- missing items, identifying them by letter Finished goods Inventory, June 1 $64,300 $19,900 (e) Cost of goods manufactured 315,100 (c) 69,700 Cost of finished goods available for sale (a) $189,100 $109,500 Finished goods inventory, June 30 73,600 39,700 Cost of goods sold (b) (d) $100,700 b. C. d