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 byletter.

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hed goods inventory, November 1 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, November 30 Cost of goods sold $ 52,800 282,000 Finis s 39,600 323,200 $360,000 $223,200 52,800 62,400