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The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production Direct labor $17,565 29,817 Factory overhead 31,875 16,459 Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 21,976 21,690 24,488 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold