The Zoe Corporation has the following information for the month of March. Cost of direct materials used in production $19,279 Direct labor 26,513 Factory overhead 39,171 Work in process inventory, March 1 21,939 Work in process inventory, March 31 20,978 Finished goods inventory, March 1 21,526 Finished goods inventory, March 31 25,285 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold