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

Cost of direct materials used in production $18,878

Direct labor 23,363

Factory overhead 39,242

Work in process inventory, March 116,123

Work in process inventory, March 3119,352

Finished goods inventory, March 121,572

Finished goods inventory, March 3125,337

a.Determining the cost of goods manufactured.

b.Determining the cost of goods sold.