Zoe Corporation has the following information for the month of March.

Cost of materials used in production	$17,391
Direct labor	29,159
Factory overhead	34,650
Work in process inventory, March 1	22,446
Work in process inventory, March 31	19,868
Finished goods inventory, March 1	20,148
Finished goods inventory, March 31	24,082

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold. $fill in the blank 2