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

Cost of direct materials used in production	$16,700
Direct labor	28,284
Factory overhead	36,933
Work in process inventory, March 1	15,488
Work in process inventory, March 31	18,319
Finished goods inventory, March 1	21,159
Finished goods inventory, March 31	25,838

a. Determine the cost of goods manufactured. fill in the blank

b. Determine the cost of goods sold. fill in the blank