Zoe Corporation has the following information for the month of March: Cost of materials used in production $69,000 Direct labor 27,000 Factory overhead 34,000 Work in process inventory, March 1 15,000 Work in process inventory, March 31 19,500 Finished goods inventory, March 1 25,000 Finished goods inventory, March 31 23,000 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold. $