Zoe Corporation has the following information for the month of March. Cost of materials used in production $18,653 Direct labor 25,046 Factory overhead 35,668 Work in process inventory, March 1 19,529 Work in process inventory, March 31 19,506 Finished goods inventory, March 1 23,660 Finished goods inventory, March 31 28,533 a. Determine the cost of goods manufactured. 79,390 b. Determine the cost of goods sold. $ 94,023 X