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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 $69,100 $24,200 (e) Cost of goods manufactured 373,100 (c) 84,700 Cost of nished goods available for sale (a) $229,900 $133,100 Finished goods inventory, June 30 85,800 48,300 (f) Cost of goods sold (b) (d) $122,500 a. $ b. :5 c. $ d. $ e. :5 f. $