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

Cost of materials used in production - 15,731

Direct labor - 29,758

Factory overhead - 31,502

Work in process inventory, March 1 - 23,420

Work in process inventory, March 31 - 19,012

Finished goods inventory, March 1 - 21,798

Finished goods inventory, March 31 - 22,576

determine the cost of good manufactured -

determine the cost of goods sold -