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

Cost of materials used in production	$18,481
Direct labor	24,385
Factory overhead	30,444
Work in process inventory, March 1	15,758
Work in process inventory, March 31	19,252
Finished goods inventory, March 1	22,216
Finished goods inventory, March 31	27,483

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold. $fill in the blank 2