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

Cost of direct materials used in production	$19,011
Direct labor	23,800
Factory overhead	30,250
Work in process inventory, March 1	17,164
Work in process inventory, March 31	18,652
Finished goods inventory, March 1	23,543
Finished goods inventory, March 31	25,800

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold. $fill in the blank 2