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

Cost of direct materials used in production$15,500

Direct labor28,666

Factory overhead38,653

Work in process inventory, March 118,914

Work in process inventory, March 3121,246

Finished goods inventory, March 121,392

Finished goods inventory, March 3127,488

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $