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

Cost of direct materials used in production	$15,308
Direct labor	24,069
Factory overhead	38,343
Work in process inventory, March 1	23,590
Work in process inventory, March 31	20,725
Finished goods inventory, March 1	22,596
Finished goods inventory, March 31	24,768

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

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