Boxwood Company sells blankets for $$60$ each. The following information was taken from the inventory records during May. The company had no beginning inventory on May $1.$ Boxwood uses a perpetual inventory system.

$\backslash$table$[[$Date$,$Blankets,Units,Cost$],[$May $3$ Purchase,$5,$$$20,],[10,$Sale,$3,],[17,$Purchase,$10,],[20,$Sale,Sale,$],[23,$Purchase,$10,],[30,,,]]$

Determine the cost of goods sold for the sale of May $20$ using the LIFO inventory costing method.

$$ $$136$

$$144$

$$180$

$$120$