Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,602 Direct labor 25,020 Factory overhead 31,416 Work in process inventory, March 1 20,116 Work in process inventory, March 31 19,905 Finished goods inventory, March 1 24,228 Finished goods inventory, March 31 25,026 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.