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