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	$61,600		$46,200		(e)
Cost of goods manufactured	329,000		(c)		484,800
Cost of finished goods available for sale	(a)		$260,400		$540,000
Finished goods inventory, June 30	72,800		61,600		(f)
Cost of goods sold	(b)		(d)		$513,600

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