Algebra Puzzle (3 x 4)

First, we take the present as p, drum as d, and the pumpkin as u.
Refer to the third column:

p + p + p = 33

Hence,

p = 33 ÷ 3 = 11

Now we refer to the first row:

70 = p + d + p + d
=11 + 11 + d + d
=22 + d + d

Hence,

70 - 22 = d + d
48 = d + d
d = 48 ÷ 2
d = 24

Finally, we refer to the last column:

66 = d + u + d
66 = 24 + 24 + u

Hence,

66 - 24 - 24 = u
18 = u

So the answer is: Present = 11
Drum = 24
Pumpkin = 18