The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,942 Direct labor 25,821 Factory overhead 33,777 Work in process inventory, March 1 21,245 Work in process inventory, March 31 19,254 Finished goods inventory, March 1 21,794 Finished goods inventory, March 31 26,813 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold.