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

Cost of direct materials used in production	$16,648
Direct labor	23,307
Factory overhead	37,623
Work in process inventory, March 1	21,970
Work in process inventory, March 31	20,436
Finished goods inventory, March 1	23,200
Finished goods inventory, March 31	28,470

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $