Zoe Corporation has the following information for the month of March: Cost of materials placed in production $15,490 Direct labor 24,822 Factory overhead 38,213 Work in process inventory, March 1 23,160 Work in process inventory, March 31 20,629 Finished goods inventory, March 1 23,141 Finished goods inventory, March 31 22,691 a. Determine the cost of goods manufactured. b. Determine the cost of goods sold.