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

Cost of direct materials used in production	$16,041
Direct labor	28,314
Factory overhead	39,747
Work in process inventory, March 1	17,360
Work in process inventory, March 31	18,851
Finished goods inventory, March 1	23,602
Finished goods inventory, March 31	27,787

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $