EX $15-14$ Income statement for a manufacturing company

Two items are omitted from each of the following three lists of cost of goods sold data from a man$-$

ufacturing company income statement. Determine the amounts of the missing items, identifying

them by letter.

Finished goods inventory, June $1$

Cost of goods manufactured

Cost of finished goods available for sale

Finished goods inventory, June $30$

$$116,600$

$$38,880$

$($e$)$

Cost of goods sold

$825,900$

$\frac{(c)}{\text{\$}540,000}$

$\frac{180,000}{\text{\$}1,100,000}$

$70,000$

$($f$)$

$130,000$

$($d$)$

$$945,000$