The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,003 Direct labor 23,899 Factory overhead 31,864 Work in process inventory, March 1 19,058 Work in process inventory, March 31 20,036 Finished goods inventory, March 1 22,877 Finished goods inventory, March 31 25,977 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.