Zoe Corporation has the following information for the month of March: Cost of direct materials used in production $18,132 Direct labor 24,624 Factory overhead 35,790 Work in process inventory, March 1 23,360 Work in process inventory, March 31 18,362 Finished goods inventory, March 1 22,496 Finished goods inventory, March 31 26,784 a. Determine the cost of goods manufactured. $ b. Determine the cost of goods sold.