#6

The Zoe Corporation has the following information for the month of March.

Cost of direct materials used in production	$18,961
Direct labor	29,512
Factory overhead	30,072
Work in process inventory, March 1	22,361
Work in process inventory, March 31	19,100
Finished goods inventory, March 1	23,493
Finished goods inventory, March 31	25,867

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $