The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,727 Direct labor 23,124 Factory overhead 30,986 Work in process inventory, March 1 21,794 Work in process inventory, March 31 20,499 Finished goods inventory, March 1 23,090 Finished goods inventory, March 31 23,970 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold