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