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

Cost of direct materials used in production	$18,723
Direct labor	28,796
Factory overhead	37,136
Work in process inventory, March 1	17,500
Work in process inventory, March 31	19,998
Finished goods inventory, March 1	23,113
Finished goods inventory, March 31	24,455

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold. $fill in the blank 2