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	$136,000		$45,300		(e)
Cost of goods manufactured	963,000		(c)		209,900
Cost of finished goods available for sale	(a)		$629,600		$1,282,600
Finished goods inventory, June 30	151,600		81,600		(f)
Cost of goods sold	(b)		(d)		$1,101,900

a.	$
b.	$
c.	$
d.	$
e.	$
f.	$