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 manufactured.

$$17,502$

$27,640$

$35,039$

$20,063$

$21,087$

$24,185$

$23,766$

b$.$ Determine the cost of goods sold.