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, November 1

$ 25,000

$ 40,000

(e)

Cost of goods manufactured

160,000

(c)

350,000

Cost of finished goods available for sale

(a)

$250,000

$400,000

Finished goods inventory, November 30

30,000

60,000

(f)

Cost of goods sold

(b)

(d)

$335,000