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 $2027.$ Calculate the amount of direct labor cost charged to Job A$-75$

during $2027.$Calculate Thomas Company's cost of goods sold for $2027$ after

the overhead variance is closed.