Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $19,720 Direct labor 28,155 Factory overhead 35,939 Work in process inventory, March 1 15,721 Work in process inventory, March 31 19,269 Finished goods inventory, March 1 22,169 Finished goods inventory, March 31 27,190 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.