ABC Corporation manufactures tennis gear and uses budgeted machine-hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data - Budgeted output units =3,000 units - Budgeted machine-hours =15,000 hours - Budgeted variable manufacturing overhead costs for 3,000 units =$180,000 - Actual output units produced =3,350 units - Actual machine-hours used =14,700 hours - Actual variable manufacturing overhead costs =$250,000 What is the amount of cost of goods after adjustment for the flexible-budget variance for variable manufacturing overhead, if the current balance of cost of goods sold is $25,000