The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,924 Direct labor 26,418 Factory overhead 35,743 Work in process inventory, March 1 24,894 Work in process inventory, March 31 21,443 Finished goods inventory, March 1 22,423 Finished goods inventory, March 31 27,554 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.