The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,307 Direct labor 23,962 Factory overhead 39,475 Work in process inventory, March 1 24,871 Work in process inventory, March 31 20,405 Finished goods inventory, March 1 22,218 Finished goods inventory, March 31 23,127 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold. $