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 $47,200 $16,000 (e) Cost of goods manufactured 226,600 56,000 Cost of finished goods available for sale (a) $152,000 $88,000 Finished goods inventory, June 30 53,100 31,900 (f) Cost of goods sold (b) (d) $81,000 a. $ b. $ C. d. $ e. V f. A