andra Corporation uses a job-order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any verapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on January 1 appears below: ummaries of the transactions completed during January appear below: equired: omplete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.) andra Corporation uses a job-order costing system to assign manufacturing costs to jobs. At the end of the month it closes out any verapplied or underapplied manufacturing overhead to Cost of Goods Sold. Its balance sheet on January 1 appears below: ummaries of the transactions completed during January appear below: equired: omplete the spreadsheet below. (Negative or Deductible amounts should be entered with a minus sign.)