The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,546 Direct labor 23,667 Factory overhead 36,119 20,326 20,653 Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 23,108 23,087 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold. $