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 a. Determine the cost of goods manufactured. $18,852 28,545 38,262 22,281 18,862 23,471 26,003 b. Determine the cost of goods sold