Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,884 Direct labor 27,826 Factory overhead 38,374 Work in process inventory, March 1 24,507 Work in process inventory, March 31 21,450 22,425 Finished goods inventory, March 1 Finished goods inventory, March 31 22,083 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold. $