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	$46,000		$16,100		(e)
Cost of goods manufactured	230,000		(c)		56,400
Cost of finished goods available for sale	(a)		$153,000		$88,600
Finished goods inventory, June 30	53,500		32,100		(f)
Cost of goods sold	(b)		(d)		$81,500

a.	$
b.	$
c.	$
d.	$
e.	$
f.	$