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

Cost of materials placed 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 $31$

a$.$ Determine the cost of goods manufactired.

$$69,000$

$27,000$

$34,000$

$15,000$

$19,500$

$25,000$

$23,000$

b$.$ Determine the cost of goods sold.