Cost of direct materials used in production	$18,597
Direct labor	28,349
Factory overhead	30,389
Work in process inventory, March 1	18,513
Work in process inventory, March 31	20,892
Finished goods inventory, March 1	21,934
Finished goods inventory, March 31	26,609

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold. $fill in the blank 2