Zoe Corporation has the following information for the month of March: Cost of materials placed in production $16,559 Direct labor 27,238 Factory overhead 38,459 Work in process inventory, March 1 18,199 Work in process inventory, March 31 21,708 Finished goods inventory, March 1 Finished goods inventory, March 31 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold