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

Cost of direct materials used in production	$16,558
Direct labor	25,121
Factory overhead	35,259
Work in process inventory, March 1	22,807
Work in process inventory, March 31	18,078
Finished goods inventory, March 1	22,097
Finished goods inventory, March 31	25,457

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $