HisHersTheirs Company is analyzing Job $12a.$ It expects revenue from Job $12a$ 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$)$

$$21,625$

$$24,000$

$$22,815$

$$64,000$

$$80,000$