The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $19,870 Direct labor 24,145 Factory overhead 33,856 Work in process inventory, March 1 19,908 Work in process inventory, March 31 21,857 Finished goods inventory, March 1 21,977 Finished goods inventory, March 31 26,166 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold