Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,488 Direct labor 27,998 Factory overhead 33,132 Work in process inventory, March 1 23,257 Work in process inventory, March 31 19,426 Finished goods inventory, March 1 24,203 Finished goods inventory, March 31 23,740 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.