Zoe Corporation has the following information for the month of March: Cost of materials placed in production $18,509 Direct labor 28,966 Factory overhead 38,043 Work in process inventory, March 1 20,480 Work in process inventory, March 31 21,459 Finished goods inventory, March 1 23,424 Finished goods inventory, March 31 25,293 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.