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 $65,700 $23,000 Cost of goods manufactured 354,800 (c) 80,500 Cost of finished goods available for sale (a) $218,500 $126,500 Finished goods inventory, June 30 81,600 45,900 (0) Cost of goods sold (b) (d) $116,400 b. Accounting numeric field C. $ d