Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,055 Direct labor 24,222 Factory overhead 38,929 Work in process inventory, March 1 19,587 Work in process inventory, March 31 20,898 Finished goods inventory, March 1 20,612 Finished goods inventory, March 31 24,669 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold