Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $15,916 Direct labor 23,445 Factory overhead 31,945 Work in process inventory, March 1 16,936 19,250 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 24,143 27,927 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold. $