The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,208 Direct labor 28,999 Factory overhead 38,945 Work in process inventory, March 1 20,227 Work in process inventory, March 31 20,053 Finished goods inventory, March 1 23,637 Finished goods inventory, March 31 27,320 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold. $