Zoe Corporation has the following information for the month of March: $16,694 28,621 31,201 Cost of direct materials used in production Direct labor Factory overhead Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 23,365 18,791 22,776 22,246 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold. s Cavy Company completed 5,830 units during the year at a cost of $320,650. The beginning finished goods inventory was 1,280 units valued at $66,560 Assuming a FIFO cost flow, determine the cost of goods sold for 5,260 units. Cavy Company estimates that the factory overhead for the following year will be $2,433,200. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 30,800 hours. The machine hours for the month of April for all of the jobs were 3,360. If the actual factory overhead for April totaled $270,218, determine the over- or underapplied amount for the month. Enter the amount as a positive number