The following data apply to the Newton and Alexander companies:

\begin{tabular}{|c|c|c|c|c|}

\hline & \multicolumn{2}{|c|}{ Newton } & \multicolumn{2}{|c|}{ Alexandel } \\

\hline Raw materials inventory, January 1, 2000 & (1) § & & & $\$ 4,000$ \\

\hline Raw materials purchased. . . . . . . . . . . . . . & & 21,000 & (4) & \\

\hline Raw materials inventory, December 31,2000 . . & & 6,000 & & 3,000 \\

\hline Manufacturing overhead (actual) . . . . . . . . . . . . . . . . . . . . . . . . & & 8,000 & (5) & \\

\hline Manufacturing overhead (applied) . . . . . . . . . . . . . . . . . . . . . . . & (2) & & & 16,000 \\

\hline Selling and administrative expenses & & 14,000 & & 25,000 \\

\hline Work-in-process inventory, January 1, 2000 & (3) & & & 20,000 \\

\hline Work-in-process inventory, December 31, 2000 & & 16,000 & & 22,000 \\

\hline Direct (raw) materials used in production. . . . . . . . . . . . . . . . . & & 15,000 & (6) & \\

\hline Direct labor costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . & & 25,000 & & 30,000 \\

\hline Cost of goods manufactured & & 49,000 & & 55,000 \\

\hline Overapplied (or underapplied) manufacturing overhead. . . . . & & $(2,000)$ & & 4,000 \\

\hline

\end{tabular}

Fill in the unknowns for the two cases. (Hint: Indirect materials are not used in either company.)