XYZ Corporation has provided data concerning the Corporation's Manufacturing Overhead account for the month of July. Prior to the closing of the overapplied or underapplied balance, the amount of Cost of Goods Sold was Rs. 250,000. Moreover, the total of the debits to the Manufacturing Overhead account was Rs. 99,000 and the total of the credits to the account was Rs. 95,000. What would be the amount of cost of goods sold after adjustment of overapplied or underapplied FOH