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 Cost of goods manufactured $69,200 359,800 (a) 83,200 (b) Cost of finished goods available for sale Finished goods inventory, June 30 Cost of goods sold a. $ $20,800 (0) $197,600 41,500 (d) 72,800 $114,400 $105,200