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

Cost of direct materials used in production	$17,344
Direct labor	26,865
Factory overhead	35,219
Work in process inventory, March 1	24,430
Work in process inventory, March 31	20,684
Finished goods inventory, March 1	22,273
Finished goods inventory, March 31	27,621

a. Determine the cost of goods manufactured. $

b. Determine the cost of goods sold. $