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Zoe Corporation has the following information for the month of March: Cost of direct materials used...

Zoe Corporation has the following information for the month of March:

Cost of direct materials used in production $17,344
Direct labor 26,865
Factory overhead 35,219
Work in process inventory, March 1 24,430
Work in process inventory, March 31 20,684
Finished goods inventory, March 1 22,273
Finished goods inventory, March 31 27,621

a. Determine the cost of goods manufactured.
$

b. Determine the cost of goods sold.
$

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