The Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $16,743 Direct labor 28,435 Factory overhead 32,072 Work in process inventory, March 1 20,446 Work in process inventory, March 31 20,629 Finished goods inventory, March 1 22,108 Finished goods inventory, March 31 25,009 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold.