Zoe Corporation has the following information for the month of March. Cost of materials used in production $16,817 Direct labor 24,288 Factory overhead 39,276 Work in process inventory, March 1 24,812 Work in process inventory, March 31 20,746 Finished goods inventory, March 1 21,786 Finished goods inventory, March 31 26,048 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold