The Zoe Corporation has the following information for the month of March:

Cost of direct materials used in production	$15,571
Direct labor	28,123
Factory overhead	37,293
Work in process inventory, March 1	21,919
Work in process inventory, March 31	19,170
Finished goods inventory, March 1	23,988
Finished goods inventory, March 31	26,261

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $