The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production Direct labor $15,657 27,524 37,226 22,759 Factory overhead 18,445 Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 a. Determine the cost of goods manufactured. 24,459 23,502 b. Determine the cost of goods sold