Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $19,413 Direct labor 27,275 Factory overhead 32,563 Work in process inventory, March 1 16,184 Work in process inventory, March 31 21,118 Finished goods inventory, March 1 23,726 Finished goods inventory, March 31 27,463 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.