The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $19,742 Direct labor 28,747 Factory overhead 32,861 Work in process inventory, March 1 23,035 Work in process inventory, March 31 Finished goods inventory, March 1 20,560 24,650 Finished goods inventory, March 31 22,578 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold