Zoe Corporation has the following information for the month of March:

Cost of direct materials used in production	$15,043
Direct labor	24,909
Factory overhead	31,139
Work in process inventory, March 1	17,965
Work in process inventory, March 31	20,596
Finished goods inventory, March 1	20,259
Finished goods inventory, March 31	22,232

a. Determine the cost of goods manufactured.

b. Determine the cost of goods sold.