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

The Zoe Corporation has the following information for the month of March . $18,416 Cost of direct materials used in production 28,067 Direct labor 32,786 Factory overhead Work in process inventory, March 1 20,706 Work in process inventory, March 31 20,039 Finished goods inventory, March 1 20,094 Finished goods inventory, March 31 26,432 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold