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

Cost of materials used in production $15,579

Direct labor 23,083

Factory overhead 38,666

Work in process inventory, March 1 24,934

Work in process inventory, March 31 21,485

Finished goods inventory, March 1 23,706

Finished goods inventory, March 31 23,742

a. Determine the cost of goods manufactured.

$fill in the blank 1

b. Determine the cost of goods sold.

$fill in the blank 2