A) The Zoe Corporation has the following information for the month of March:

Cost of direct materials used in production	$18,267
Direct labor	29,081
Factory overhead	32,190
Work in process inventory, March 1	23,704
Work in process inventory, March 31	21,542
Finished goods inventory, March 1	20,951
Finished goods inventory, March 31	25,720

a. Determine the cost of goods manufactured. $__________

b. Determine the cost of goods sold. $__________

B) The Putney Company reports the following information:

Sales	$76,500
Cost of direct materials used in production	7,300
Depreciation on factory equipment	4,700
Indirect labor	5,900
Direct labor	10,500
Factory rent	4,200
Factory utilities	1,200
Sales salaries expense	15,600
Office salaries expense	8,900
Indirect materials	1,200

a. Compute product costs. $__________

b. Compute period costs. $__________