Zoe Corporation has the following information for the month of March: Cost of materials placed in production $17,877 Direct labor 26,983 Factory overhead 37,470 Work in process inventory, March 1 23,177 Work in process inventory, March 31 21,194 Finished goods inventory, March 1 20,007 Finished goods inventory, March 31 22,260 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.