Zoe Corporation has the following information for the month of March. Cost of materials used in production $16,416 Direct labor 26,468 Factory overhead 35,517 Work in process inventory, March 1 18,268 Work in process inventory, March 31 19,470 Finished goods inventory, March 1 23,112 Finished goods inventory, March 31 27,932 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.