Zoe Corporation has the following information for the month of March: Cost of direct materials used in production Direct labor Factory overhead Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 $69,000 27,000 34,000 15,000 19,500 25,000 23,000 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold