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

Cost of direct materials used in production	$15,191
Direct labor	23,587
Factory overhead	30,125
Work in process inventory, March 1	15,020
Work in process inventory, March 31	20,549
Finished goods inventory, March 1	23,801
Finished goods inventory, March 31	25,972

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $