Zoe Corporation has the following information for the month of March. Cost of materials used in production $15,976 Direct labor 23,756 Factory overhead 32,242 Work in process inventory, March 1 20,604 Work in process inventory, March 31 21,065 Finished goods inventory, March 1 23,720 Finished goods inventory, March 31 25,816 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.