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

Cost of materials placed in production

Direct labor

Factory overhead

Work in process, March $1$

Work in process, March $31$

Finished goods inventory, March $1$

Finished goods inventory, March $31$

$$19,340$

$29,559$

$30,892$

$23,983$

$21,076$

$22,800$

$28,148$

a$.$ Determine the cost of goods manufactured.

b$.$ Determine the cost of goods sold.