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

Line Item Description Amount

Cost of materials placed in production $$19,214$

Direct labor $27,946$

Factory overhead $35,075$

Work in process inventory, March $120,084$

Work in process inventory, March $3119,294$

Finished goods inventory, March $121,504$

Finished goods inventory, March $3123,549$

a$.$ Determine the cost of goods manufactured.

fill in the blank $1$ of $1$$

b$.$ Determine the cost of goods sold.

fill in the blank $1$ of $1$$