Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $16,298 Direct labor 25,201 Factory overhead 32,747 Work in process inventory, March 1 20,264 18,540 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 21,481 22,971 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold