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

Cost of direct materials used in production	$18,208
Direct labor	23,773
Factory overhead	34,551
Work in process inventory, March 1	21,387
Work in process inventory, March 31	20,070
Finished goods inventory, March 1	21,806
Finished goods inventory, March 31	27,106

A. Determine the cost of goods manufactured.

B. Determine the cost of goods sold.