Zoe Corporation has the following information for the month of March: Cost of direct materials used in production Direct labor Factory overhead Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 $15,197 28,766 34,563 17,751 20,338 23,838 22,066 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold. $