Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $19,607 Direct labor 23,969 Factory overhead 31,300 Work in process inventory, March 1 19,221 Work in process inventory, March 31 19,304 Finished goods inventory, March 1 22,087 Finished goods inventory, March 31 22,513 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.