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 $59,100 $17,700 (e) Cost of goods manufactured 301,400 (c) 62,000 Cost of finished goods available for sale (a) $168,200 $97,400 Finished goods inventory, June 30 69,900 35,300 (f) Cost of goods sold (b) (d) $89,600 a. b. C. d. e. f.