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

Cost of direct materials used in production	$19,772
Direct labor	23,053
Factory overhead	36,812
Work in process inventory, March 1	18,292
Work in process inventory, March 31	21,036
Finished goods inventory, March 1	20,051
Finished goods inventory, March 31	23,027

a. Determine the cost of goods manufactured. $fill in the blank 1

b. Determine the cost of goods sold. $fill in the blank 2