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

Cost of direct materials used in production$17,175Direct labor26,854Factory overhead32,041Work in process inventory, March 118,837Work in process inventory, March 3120,842Finished goods inventory, March 120,320Finished goods inventory, March 3126,783

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold.