Zoe Corporation has the following information for the month of March: Cost of materials placed in production $19,289 Direct labor 27,038 Factory overhead 38,270 Work in process inventory, March 1 23,028 Work in process inventory, March 31 21,905 Finished goods inventory, March 1 21,657 Finished goods inventory, March 31 23,706 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.