Zoe Corporation has the following information for the month of March: $19,237 24,917 38,338 Cost of direct materials used in production Direct labor Factory overhead Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 a. Determine the cost of goods manufactured. 19,221 21,588 22,539 27,213 b. Determine the cost of goods sold