Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $17,277 Direct labor 23,689 Factory overhead 35,050 Work in process inventory, March 1 15,162 Work in process inventory, March 31 21,417 Finished goods inventory, March 1 23,308 Finished goods inventory, March 31 28,972 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.