23)please be very clear with your response!

Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,529 Direct labor 23,314 Factory overhead 32,463 15,767 19,799 Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 a. Determine the cost of goods manufactured. 21,754 26,587 b. Determine the cost of goods sold