Husky acquired a 70% interest in Cougar several years ago. During 2019 Husky sold inventory costing $60,000 to Cougar for $75,000. A total of $15,000 of this inventory was not sold to outsiders until 2020. During 2020, Husky sold inventory costing $75,000 to Cougar for $100,000. $20,000 of this inventory was still on hand at the end of 2020. In 2020, Husky reported COGS of $450,000, while Cougar reported $300,000. Compute the amount of consolidated COGS.