Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,631 Direct labor 26,447 Factory overhead 38,623 Work in process inventory, March 1 16,866 Work in process inventory, March 31 20,597 Finished goods inventory, March 1 20,910 Finished goods inventory, March 31 22,262 a. Determine the cost of goods manufactured. 86,410 X b. Determine the cost of goods sold. 64,148 X