Zoe Corporation has the following information for the month of March:
Cost of direct materials used in production = $15,289
Direct labor = 24,521
Factory overhead = 31,383
Work in process inventory, March 1 = 22,819
Work in process inventory, March 31 = 18,483
Finished goods inventory, March 1 = 20,536
Finished goods inventory, March 31 = 28,393
a. Determine the cost of goods manufactured.
b. Determine the cost of goods sold.