Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,036 Direct labor 23,794 36,958 Factory overhead Work in process inventory, March 1 19,910 Work in process inventory, March 31 19,142 23,209 Finished goods inventory, March 1 Finished goods inventory, March 31 Determine the cost of goods manufactured. 23,412 a. b. Determine the cost of goods sold