$***$Company Y sells electronics. At the beginning of the year, its inventory was valued at $$100,000.$ Throughout the year, it purchased new inventory worth $$200,000.$ At the end of the year, the inventory on hand was valued at $$120,000.$ Additionally, the company incurred $$50,000$ in direct labor costs and $$30,000$ in manufacturing overhead. Calculate the COGS for Company Y$.$