A company had stock outstanding as follows during each of its first three years of operations: 1,000 shares of 7%, $100 par, cumulative preferred stock and 48,000 shares of $10 par common stock. The amounts distributed as dividends are presented below. Determine the total and per-share dividends for each class of stock for each year by completing the schedule. If necessary, round dividends per share to the nearest cent. If your answer is zero, please enter "0". Preferred Common Year Dividends Total Per Share Total Per Share 1 $5,250 5,250 5.25 0 2 7,000 7,000 7.0 3 28,820 87,500 8.75 20,070 0.41 Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,372 Direct labor 26,646 Factory overhead 37,407 Work in process inventory, March 1 23,363 Work in process inventory, March 31 21,641 Finished goods inventory, March 1 21,731 Finished goods inventory, March 31 24,503 a. Determine the cost of goods manufactured. 81,147 b. Determine the cost of goods sold. 78,375