Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,222 Direct labor 24,875 Factory overhead 31,967 Work in process inventory, March 1 20,447 Work in process inventory, March 31 21,219 Finished goods inventory, March 1 22,698 Finished goods inventory, March 31 27,955 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold