wo 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	$116,600		$38,880		(e)
Cost of goods manufactured	825,900		(c)		180,000
Cost of finished goods available for sale	(a)		$540,000		$1,100,000
Finished goods inventory, June 30	130,000		70,000		(f)
Cost of goods sold	(b)		(d)		$945,000

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