Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,206 Direct labor 23,761 Factory overhead 32,464 18,944 21,504 Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 21,462 26,346 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold. $