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

Cost of direct materials used in production	$16,723
Direct labor	26,229
Factory overhead	37,246
Work in process inventory, March 1	19,982
Work in process inventory, March 31	21,609
Finished goods inventory, March 1	24,977
Finished goods inventory, March 31	26,796

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $