Thomas Company began its operations in $2027$ and applies overhead costs to jobs using a pre$-$determined overhead rate equal to $60\%$ of direct labor cost.

During $2027,$ Thomas Company began work on three jobs. Information relating to these three jobs appears below:

direct materials used.... direct labor cost $.......$

$\backslash$table$[[$Job A$-75,$Job B$-32,$Job C$-61],[$$$33,000,???,???],[???,$$$34,000,$$$26,000$