Zoe Corporation has the following information for the month of March: Cost of direct materials used Direct labor 90,000 25,000 Factory overhead 37,000 Work in process inventory, March 1 22,000 Work in process inventory, March 31 23,500 Finished goods inventory, March 1 21,000 Finished goods inventory, March 31 30,000 Determine the (a) cost of goods manufactured and (b) cost of goods sold. You MUST Show all your work (calculations) to receive full credit.