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:

Job A$-75$ Job B$-32$ Job C$-61$

direct materials used $....$ $$33,000??????$

direct labor cost $........???$ $$34,000$ $$26,000$

By the end of $2027,$ Job B$-32$ and Job C$-61$ had been completed.

Job A$-75$ was not completed by the end of $2027.$ Additionally,

by the end of $2027,$ Job B$-32$ had been sold while Job C$-61$ was

not sold.

Additional information is provided below:

$1.$ The cost of goods manufactured for $2027$ totaled $$123,000.$

$2.$ Thomas Company reported actual overhead cost for $2027$ of

$$48,000.$

$3.$ At December $31,2027,$ Thomas Company's work in process

inventory balance amounted to $$86,000$ and its finished

goods inventory balance totaled $$60,600.$

Calculate the amount of direct materials used by Job B$-32$

during $2027.$