Zoe Corporation has the following information for the month of March: $15,503 28,716 31,284 17,057 Cost of direct materials used in production Direct labor Factory overhead Work in process inventory, March 1 Work in process inventory, March 31 Finished goods inventory, March 1 Finished goods inventory, March 31 a. Determine the cost of goods manufactured. 21,322 23,191 25,494 b. Determine the cost of goods sold