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 $65,000 292,500 Cost of goods manufactured 66,200 $104,000 Cost of finished goods available for sale Finished goods inventory, June 30 Cost of goods sold $18,900 (c) $179,600 37,700 (d) (a) 69,400 (b) $95,700