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

Cost of direct materials used in production	$18,501
Direct labor	28,588
Factory overhead	36,394
Work in process inventory, March 1	16,367
Work in process inventory, March 31	20,917
Finished goods inventory, March 1	23,496
Finished goods inventory, March 31	28,575

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold. $fill in the blank 2