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

Cost of direct materials used in production	$16,004
Direct labor	27,170
Factory overhead	33,935
Work in process inventory, March 1	20,226
Work in process inventory, March 31	18,718
Finished goods inventory, March 1	22,401
Finished goods inventory, March 31	28,828

Whats the cost of goods manufactured and cost of goods sold?