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 $58,700 $20,000 (e) Cost of goods manufactured 264,200 (c) 70,000 Cost of finished goods available for sale (a) $190,000 $110,000 Finished goods inventory, June 30 62,600 39,900 (f) Cost of goods sold (b) (d) $101,200 a. b. C. d. e. f.