The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,694 Direct labor 27,434 Factory overhead 38,767 Work in process inventory, March 1 23,557 Work in process inventory, March 31 20,531 Finished goods inventory, March 1 24,064 Finished goods inventory, March 31 28,735 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold