Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,485 Direct labor 29,173 39,685 22,704 Factory overhead Work in process inventory, March 1 Piarch Work in process inventory, March 31 Finished goods inventory, March 1 21,164 22,382 Finished goods inventory, March 31 28,583 a. Determine the cost of goods manufactured. $ 85,883 b. Determine the cost of goods sold. $ 78,142 X