Zoe Corporation has the following Information for the month of March: Cost of direct materials used In production $19,835 Direct labor 24,559 Factory overhead 39,569 Work In process Inventory, March 1 18,000 Work In process Inventory, March 31 20,264 Finished goods Inventory, March 1 21,884 Finished goods Inventory, March 31 25,048 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold