Selected accounts of Kosar Manufacturing Company at 12/31/20 year end appear below:

Raw Materials Inventory			Work In Process
a) 40,000	d) 25,000		d) 25,000	g) 140,000
			e) 60,000
			f) 90,000
Factory Labor			Finished Goods Inventory
b) 85,000	e) 85,000		g) 140,000	h) 120,000
Manufacturing Overhead			Cost of Goods Sold
c) 75,000	f) 90,000		h) 120,000
e) 25,000

What will be the balance in Cost of Goods Sold after Overhead is closed? __________________