Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,647 Direct labor 29,258 Factory overhead 31,616 Work in process inventory, March 1 22,761 Work in process inventory, March 31 18,467 Finished goods inventory, March 1 22,477 Finished goods inventory, March 31 22,765 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold. All work saved