HisHersTheirs Company is analyzing Job $12$a$.$ It expects revenue from Job $12$a to be $$112,500,$ including its standard markup of $125\%.$ It expects Direct Materials to total $$20,000$ and Manufacturing Overhead would be $$6,000.$ How much does HisHersTheirs expect its Direct Labor costs to be for Job $12$a$?($Round to the nearest dollar and select the answer closest to your calculations$)$