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 $63,700 $20,400 (e) Cost of goods manufactured 293,000 (c) 71,400 Cost of finished goods available for sale (a) $193,800 $112,200 Finished goods inventory, June 30 69,200 40,700 (f) Cost of goods sold (b) (d) $103,200 a. $ b. $ c. $ d. $ e. $ f. $