Zoe Corporation has the following information for the month of March: \begin{tabular}{lr} Cost of materials placed in production & $16,312 \\ Direct labor & 27,380 \\ Factory overhead & 32,819 \\ Work in process inventory, March 1 & 23,161 \\ Work in process inventory, March 31 & 18,086 \\ Finished goods inventory, March 1 & 23,605 \\ Finished goods inventory, March 31 & 22,086 \end{tabular} a. Determine the cost of goods manufactured. $4 intifintin b. Determine the cost of goods sold. 5