Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,483 Direct labor Factory overhead 25,454 39,016 24,748 Work in process inventory, March 1 20,460 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 a. Determine the cost of goods manufactured. 22,555 23,359 b. Determine the cost of goods sold