The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,569 Direct labor 28,041 Factory overhead 30,417 Work in process inventory, March 1 18,686 Work in process inventory, March 31 21,421 Finished goods inventory, March 1 22,981 Finished goods inventory, March 31 28,774 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold