Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,875 Direct labor 25,456 Factory overhead 31,214 Work in process inventory, March 1 24,091 Work in process inventory, March 31 18,188 Finished goods inventory, March 1 20,345 Finished goods inventory, March 31 25,360 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold. B