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 $62,500 $18,800 (e) Cost of goods manufactured 300,000 (c) 65,800 Cost of finished goods available for sale (a) $178,600 $103,400 Finished goods inventory, June 30 70,300 37,500 (f) Cost of goods sold (b) (d) $95,100 a. $ b. $ c. $ d. $ e. $ f. $