Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $16,366 Direct labor 29,274 Factory overhead 36,455 Work in process inventory, March 1 16,608 Work in process inventory, March 31 21,465 Finished goods inventory, March 1 24,682 Finished goods inventory, March 31 25,737 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.