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

Line Item Description Amount Cost of materials placed in production $17,470

Direct labor 26,524

Factory overhead 37,923

Work in process inventory, March 1 15,062

Work in process inventory, March 31 21,549

Finished goods inventory, March 1 20,208

Finished goods inventory, March 31 25,986

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

b. Determine the cost of goods sold. fill in the blank 1 of 1$