Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,828 Direct labor 23,377 Factory overhead 36,913 Work in process inventory, March 1 18,029 Work in process inventory, March 31 21,630 Finished goods inventory, March 1 22,947 Finished goods inventory, March 31 28,387 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.