- Let a represent umbrella
- Let y represent pen
- Let z represent gear
- 3y =45
- Therefore, y = 15
- 2y+a =37
- 37=2y=a
- Therefore, a is 7
- 2y+z = 32
- 32-14=z
- Therefore, z is 18

In conclusion, each umbrella represents 7, each pen represents 15 and each gear represents 18.