Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $19,396 Direct labor 29,282 Factory overhead 38,932 19,855 Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 20,894 23,147 Finished goods inventory, March 31 28,707 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold