Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,008 Direct labor 24,013 Factory overhead 31,783 Work in process inventory, March 1 15,497 Work in process inventory, March 31 19,726 Finished goods inventory, March 1 24,324 Finished goods inventory, March 31 23,828 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold. $