Zoe Corporation has the following information for the month of March. Cost of materials used in production $15,612 Direct labor 25,424 Factory overhead 32,185 Work in process inventory, March 1 15,904 Work in process inventory, March 31 20,445 Finished goods inventory, March 1 23,312 Finished goods inventory, March 31 22,614 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.