The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,109 Direct labor 24,415 Factory overhead 31,484 Work in process inventory, March 1 20,325 Work in process inventory, March 31 21,642 Finished goods inventory, March 1 23,131 Finished goods inventory, March 31 22,223 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold..