Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,156 Direct labor 23,722 Factory overhead 37,297 Work in process inventory, March 1 23,639 Work in process inventory, March 31 19,532 Finished goods inventory, March 1 22,721 Finished goods inventory, March 31 24,367 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold