Zoe Corporation has the following information for the month of March. Cost of materials used in production $17,096 Direct labor 26,165 Factory overhead 32,181 Work in process inventory, March 1 17,690 Work in process inventory, March 31 19,450 Finished goods inventory, March 1 23,202 Finished goods inventory, March 31 28,936 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.