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

Cost of direct materials used in production	$19,888
Direct labor	25,964
Factory overhead	36,654
Work in process inventory, March 1	23,178
Work in process inventory, March 31	18,081
Finished goods inventory, March 1	22,767
Finished goods inventory, March 31	28,631

a. Determine the cost of goods manufactured.

b. Determine the cost of goods sold.