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

Cost of materials placed 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.

$

b$.$ Determine the cost of goods sold.

$$17,455$

$23,850$

$35,522$

$18,081$

$21,823$

$23,082$

$23,506$