Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $19,330 Direct labor 27,729 Factory overhead 35,044 Work in process inventory, March 1 24,187 Work in process inventory, March 31 21,292 Finished goods inventory, March 1 24,774 Finished goods inventory, March 31 22,682 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.