Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,695 Direct labor 23,523 Factory overhead 34,144 17,285 Work in process inventory, March 1 Work in process inventory, March 31 20,199 Finished goods inventory, March 1 20,738 Finished goods inventory, March 31 27,497 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold. $