The Zoe Corporation has the following information for the month March. Determine the (a) cost of goods manufactured, and (b) cost of goods sold. Cost of materials placed in production $75,000 Direct labor 28,000 Factory overhead 36,000 Work in process, March 1 14,000 Work in process, March 31 20,600 Finished goods inventory, March 1 26,000 Finished goods inventory, March 31 20,000