Zoe Corporation has the following information for the month of March. Cost of materials used in production $16,331 Direct labor 28,778 Factory overhead 36,972 Work in process inventory, March 1 17,210 20,824 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 24,814 24,468 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold