The Zoe Corporation has the following information for the month of March. Cost of direct materials used in production 69,000 Direct labor 27,000 Factory overhead 34,000 Work in process inventory, March 1 15,000 Work in process inventory, March 31 19,500 Finished goods inventory, March 1 25,000 Finished goods inventory, March 31 23,000 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold