The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,354 Direct labor Factory overhead 29,991 36,397 Work in process inventory, March 1 16,235 Work in process inventory, March 31 21,440 Finished goods inventory, March 1 23,606 Finished goods inventory, March 31 25,214 a. Determine the cost of goods manufactured. 83,742 b. Determine the cost of goods sold. 85,350