Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $16,121 Direct labor 27,598 Factory overhead 34,494 Work in process inventory, March 1 18,792 Work in process inventory, March 31 18,129 Finished goods inventory, March 1 22,815 Finished goods inventory, March 31 28,138 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.