Zoe Corporation has the following information for the month of March. Cost of materials used in production $15,263 Direct labor 27,196 Factory overhead 30,587 Work in process inventory, March 1 24,229 Work in process inventory, March 31 19,488 Finished goods inventory, March 1 24,167 Finished goods inventory, March 31 27,951 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.