Zoe Corporation has the following information for the month of March:
Cost of direct materials used in production $17,077
Direct labor 24,678
Factory overhead 39,779
Work in process inventory, March 1 17,829
Work in process inventory, March 31 21,997
Finished goods inventory, March 1 24,001
Finished goods inventory, March 31 28,980
a. Determine the cost of goods manufactured.
b. Determine the cost of goods sold.