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 $54,400 $15,800 (e) Cost of goods manufactured 244,800 (c) 55,300 Cost of finished goods available for sale (a) $150,100 $86,900 Finished goods inventory, June 30 58,000 31,500 (1) Cost of goods sold (b) (d) $79,900 b. c. $ d. e. f