The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,849 Direct labor 25,960 Factory overhead 35,835 Work in process inventory, March 1 17,954 Work in process inventory, March 31 18,336 Finished goods inventory, March 1 22,874 Finished goods inventory, March 31 26,300 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.