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 $54,800 $18,600 (e) Cost of goods manufactured 246,600 (c) 65,100 Cost of finished goods available for sale (a) $176,700 $102,300 Finished goods inventory, June 30 58,500 37,100 (f) Cost of goods sold (b) (d) $94,100