Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $16,618 Direct labor 29,307 35,661 24,437 18,745 Factory overhead Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 a. Determine the cost of goods manufactured. 24,534 22,846 b. Determine the cost of goods sold