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.

$\backslash$table$[[$Finished goods inventory, June $1,$$$136,000,$$$45,300,($e$)],[$Cost of goods manufactured,$963,000,($c$),209,900],[$Cost of finished goods available for sale,$($a$),$$$629,600,$$$1,282,600$