Zoe Corporation has the following information for the month of March: $16,422 23,996 38,023 17,637 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. 18,793 22,336 27,214 S b. Determine the cost of goods sold. $