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

Cost of direct materials used in production $18,610

Direct labor 28,828

Factory overhead 37,720

Work in process inventory, March 1 20,699

Work in process inventory, March 31 21,779

Finished goods inventory, March 1 23,550

Finished goods inventory, March 31 24,936

a. Determine the cost of goods manufactured. $ -

b. Determine the cost of goods sold. $ -